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LAWS
OF THE
STATE OF DELAWARE
PASSED AT THE
NINETY- EIGHTH SESSION
OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 4th, A. D. 1921
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDREDTH AND FORTY- FIFTH
VOLUME XXXII
THE STAR PUBIAFIING CO.,
WILMINGTON, DEL.
1921

LAWS
OF THE
STATE OF DELAWARE
PASSED AT THE
NINETY-EIGHTH SESSION
OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 4th, A. D. 1921
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDREDTH AND FORTY-FIFTH
VOLUME XXXII
THE STAR PUBIAFIING CO.,
WILMINGTON, DEL.
1921
LAWS OF DELAWARE
TITLE ONE
Construction of Statutes
CHAPTER 1
AMENDMENT TO CONSTITUTION
AN ACT agreeing to the prOposed amendment of Section 17, of Article 4, of the
Constitution of the State of Delaware, permitting the Chief Justice or any
Judge of the Superior Court of the State of Delaware, to grant restraining or-ders
and preliminary Injunctions pursuant to the rules of the Court of. Chan-cery,
during the absence from the State or temporary disability of the Chan-cellor.
WHEREAS, an Amendment to the Constitution of the State
of Delaware was proposed in the Senate in the Ninety-seventh
session of the General Assembly as follows :
"An Act to Amend Section 17 of Article 4 of the Constitu-tion
of the State of Delaware, permitting the Chief Justice or
any Judge of the Superior Court of the State of Delaware, to
grant restraining orders and preliminary injunctions pursuant
to the Rules of the Court of Chancery, during the absence from
the State or temporary disability of the Chancellor.
"Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (two-thirds
of all the members elected to each House concurring therein)
"Section 1. That Section 17 of Article 4, of the Constitu-tion
of the State of Delaware be, and the same is hereby amend-
3
4 LAWS OF DELAWARE
AMENDMENT TO CONSTITUTION
ed, by striking out said section and inserting in lieu thereof a
new Section, to be known as Section 17, as follows :
"Section 17. The Chief Justice or any Judge of the Superior
Court of the State of Delaware shall have power, in the absence
of the Chancellor from the County where any suit in equity
may be instituted, or during the temporary disability of the
Chancellor, to grant restraining orders, and the Chief Justice
or any Judge of the Superior Court of the State of Delaware
shall have power, during the absence of the Chancellor from
the State or his temporary disability, to grant preliminary in-junctions,
pursuant to the rules, of the Court of Chancery; pro-vided
that nothing herein contained shall be construed to con-fer
general jurisdiction Over the case."
AND WHEREAS, the said proposed amendment was agreed
to by two-thirds of all the members elected to each House in
the said ninety-seventh session of the General Assembly; and
WHEREAS, the said proposed amendment was published by the
Secretary of State three months before the then next general
election, to-wit, the general election of 1920, in three newspapers
in each County in the State of Delaware. Now, therefore,
Be it enacted by the Senate and House of Representatives
of the State, of Delaware in General Assembly met (two-thirds
of all the members elected to each House of the General Assem-bly
agreeing thereto)
Section 1. That the said proposed amendment be and it is
hereby agreed to 0,nd adopted arid that the same shall forthwith
become and be a part of the Constitution.
Approved March 31, A. D. 1921.
LAWS OF DELAWARE - 5
CHAPTER 2
AMENDMENT TO CONSTITUTION
AN ACT proposing an Amendment to Section 5 of Article 8 of the Constitution of
the State of Delaware, In relation to Capitation Tax.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met (two-thirds
of all the members elected to each House agreeing thereto):
Section 1. That Section 5 of Article 8 of the Constitution
of the State of Delaware be amended by striking out all of said
Section 5 of Article 8, and inserting 4n lieu thereof the following :
Section 5. The General Assembly shall provide for levy-ing
and collecting a capitation tax from every citizen of the State
of the age of Twenty-one years or upwards ; but such tax to be
collected in any County shall be uniform throughout that County,
and such capitation tax shall be used exclusively in the County
in 'Which it is collected.
Approved April 2, A. D. 1921.
6 LAWS OF DELAWARE
CHAPTER 3
AMENDMENT TO CONSTITUTION
AN ACT proposing an Amendment to Article 15 of the Constitution of the State of
Delaware, and providing that no citizen of the State of Delaware shall be dis-qualified
to hold and enjoy any office, or public trust, under the laws of this
State, by reason of sex.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Asembly met (two-thirds of
all the members elected to each House concurring therein)
Section 1. That Article 15 of the Constitution of the State
of Delaware be and the same-is hereby amended by adding imme-diately
after Section 9 thereof the following new Section to be
known as Section 10:
Section 10. No citizen of the State of Delaware shall be
disqualified to hold and enjoy any office, or public trust, under the
laws of this State, by reason of sex.
Approved April 4, A. D. 1921.
TITLE TWO
JurisdiCtion and Property of the State
CHAPTER 4
BOUNDARY LINE BETWEEN PENNSYLVANIA AND DELAWARE
AN ACT providing for the acceptance, approval and confirmation of the report of the
Commission appointed in pursuance of the Act of the General Assembly of the
State of Delaware, approved the twenty-fifth day of April, A. D. 1889, authoriz-ing
the examination, survey and re-establishment of the circle of New Castle,
as the boundary line between Pen nsylvan la and Delaware.
WHEREAS, by authority of an Act of the General Assembly
of the State of Delaware, approved the twenty-fifth day of
April, A. D. 1889, the Governor was authorized to appoint three
persons as Commissioners to represent the State of Delaware,
and, acting in conjunction with a like number of persons ap-pointed
as Commissioners to represent the Commonwealth of
Pennsylvania, were as a Commission representing the two States,
authorized to re-survey and re-establish the boundary line that
separates the Commonwealth of Pennsylvania from the State
of Delaware, and to mark or indicate the location of such boun-dary
line by the erection of enduring monuments ; and
WHEREAS, the Commission, constituted as aforesaid, were
authorized and required to make a detailed report of their field
work, with descriptions of monuments which might be erected,
to indicate the location of the line referred to, which report,
together with all correspondence relating thereto, was required
to be filed with the Secretary of State of the State of Delaware;
and
WHEREAS, such report, together with maps, details of field
work and descriptions of monuments erected, was filed in the
7
8 LAWS OF DELAWARE
BOUNDARY LINE BETWEEN PENNSYLVANIA AND DELAWARE
office of the Secretary of State on the first day of June, A. D.
1898, and a duplicate thereof filed with the Secretary of Internal
Affairs for the Commonwealth of Pennsylvania, which report
was signed by the Cominissioners on the part of the Common-wealth
of Pennsylvania, and by the Commissioners on the part
of the State of Delaware, and which report indicates that the
line of the circle of New Castle was surveyed and re-established
in substantially the same location as it had, and that enduring
monuments were erected to indicate the location of the line of
the circle, all in conformity with the provisions of the Act of the
General Assembly of the State of Delaware authorizing the for-mation
of the Commission aforesaid. Therefore,
Be it enacted by the Senate and House of Representatives
of the State of Delaware, in General.Assembly met:
Section 1. That the report of the Commissioners appointed
under the provisions of the Act of the General Assembly of the
State of Delaware, approved the twenty-fifth day of April, A. D.
1889, to examine, survey and re-establish the line of the circle
of New Castle, as the boundary between Pennsylvania and Dela-ware,
be and the same is hereby accepted, .approved and con-firmed,
and that the line established by and under the authority
of said Commissioners, which is now marked by the erection of
monuments to show its location, be and the same is hereby ac-cepted,
approved and confirmed as the proper and acceptable line
to indicate the limits of the respective states of Pennsylvania
and Delaware, with reference to each other.
Approved March 28, A. D. 1921.
LAWS OF DELAWARE 9
CHAPTER 5
INDIAN RIVER INLET
AN ACT creating a Commission and appropriating Ten Thousand Dollars to open
an Inlet from the Ocean to Indian River and Rehoboth Bay.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. That a Commission is hereby appointed consist-ing
of Harry E. Clendaniel and Harry Prettyman of Sussex
County, Delaware, and Charles Hopkins of Kent County, Dela-ware,
and Jefferson A.. Staats of New Castle County, Delaware,
to be known as the Commission for opening Indian River Inlet.
Section 2. That the said Commission shall as soon as may
be after the passage of this Act make necessary contracts and
employ the necessary means and the assistance, in their discre-tion,
of a competent engineer for the opening of an. Inlet from
the Ocean to Indian River and Rehoboth Bay at some point to
be chosen by the said Commission north of the present Inlet and
South of the United States Life Saving Station No. 142, pro-vided
that the whole amount expended shall not exceed the sum
of Ten Thousand Dollars.
Section 3. That the said Commission shall organize by
electing a Chairman and Vice-Chaiiman and Secretary, and all
actions of the Commission shall be by majority vote.
Section 4. That the sum of Ten Thousand Dollars is hereby
appropriated out of the Treasury of the State of Delaware to
pay the expenses of the said Commission and the said work which
shall be paid by the State Treasurer upon warrants signed by
the Chairman and Secretary or Vice-Chairman and Secretary of
said Commission ; provided that any moneys unexpended by said
Commission shall revert to the General Fund.
Approved March 31, A. D. 1921.
10 LAWS . OF DELAWARE
CHAPTER 6
REHOBOTH BEACH JETTIES
AN ACT creating a Commission and appropriating Thirty-five Thousand Dollars to
erect Groins or Jetties at Rehoboth Beach.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. That within ten days after this Act goes into
effect, the Speaker Pro Tempore of the Senate shall appoint
two members of the Senate, and the Speaker of the House of
Representatives shall appoint two members of the House, and
the Governor shall appoint from among the citizens of this State
a citizen of this State, and the persons so appointed shall be and
constitute a commission for the purpose of carrying out the pro-visions
of this Act.
Section 2. That the said Commission, as soon as may be
after the appointment as aforesaid, shall erect such groins or
jetties at Rehoboth Beach as will in the judgment of said Com-mission
'prevent a further erosion of the shore at said Beach.
That for this purpose the said Commission shall have authority
to employ all necessary labor, skilled and unskilled, purchase
such materials, enter into such contracts, as May be necessary to
do the said work; provided, that the whole amount expended shall
not exceed the sum of Thirty-five Thousand Dollars.
Section 3. That immediately after the appointment as
aforesaid, the said Commission shall organize by electing a Chair-man,
a Vice-Chairman and a Secretary.
Section 4. That all actions of the Commission shall be by
a majority vote, and no bill shall be paid by the State Treasurer
unless it bear the approval of the Chairman and Secretary, or
the Vice-Chairman and Secretary.
LAWS OF DELAWARE 11
REHOBOTH BEACH JETTIES
Section 5. That the sum of Thirty-five Thousand Dollars
is hereby appropriated out of the Treasury of the State of Dela-were
for the purpose of carrying into effect the objects of this
Act. The said moneys shall be paid out by the State Treasurer
upon warrants drawn pursuant to Section 4 of this Act.
Approved April 7, A. D. 1921.
TITLE THREE
State Revenue and Supplies
CHAPTER 7
STATE REVENUE
PEDDLERS
AN ACT to amend Chapter 216, Section 178, of the Revised Code of the State of
Delaware, exempting honorably discharged soldiers and sailors from peddler's
License.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. That Chapter 215, Section 178, of the Revised
Code of the State of Delaware, be and the same is hereby amend-ed
by repealing all of said Section 178 and by inserting in lieu
thereof a new Section as follows :
215. Sec. 178. Soldiers and Sailors Exempt from Ped-dlers
and Auctioneers License; Honorable Discharge in Lieu
Thereof: The provisions of law relating to peddlers and auction-eers
licenses shall not apply to honorably discharged soldiers
and sailors of the Civil War and Spanish-American War, and
disabled soldiers and sailors who have served in the military
and naval forces of the United States, who shall be honorably
discharged from said service, residents of the State of Delaware,
and the same shall not be required to have a peddler's or auc-tioneer's
license in order to engage in the business of a peddler
12
LAWS OF DELAWARE 13
PEDDLERS'
or auctioneer anywhere within the State of Delaware, provided,
however, that such honorably discharged soldier or sailor when
engaging in such occupations shall at all times carry a certi-ficate
of his discharge in lieu of a license, for the inspection of
any police officer, City Consta-ble or peace officer within this State.
Approved March 28, A. D. 1921.
14 LAWS OF DELAWARE
CHAPTER 8
STATE REVENUE
MOTOR VEHICLES
AN ACT to amend Chapter 6 of the Revised Code of the State of Delaware, in rela-tion
to the Identification of motor vehicles.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That 254 Section 217 of Chapter 6 of the Re-vised
Code of the State of Delaware be and the same is hereby
amended by adding thereto the following new section to be styled
"254-K Section 217-K."
254-K Section 217-K. No certificate of the registration of
any motor vehicle or registration tags therefor, whether original
issues or duplicates, .shall hereafter be issued or furnished by
the Secretary of State unless the applicant therefor shall at the
same time make application for and be granted an official certi-ficate
of title of such motor vehicle, or shall present satisfactory
evidence that such a certificate has been previously issued to
the applicant covering such motor vehicle. Said application
shall be upon a blank form to be furnished by the Secretary of
State, and shall contain a full description of the motor vehicle,
together with a statement of the applicant's title and of any
liens or encumbrances upon said motor, vehicle. The secretary
of state shall use reasonable diligence in ascertaining whether
or not the facts stated in said application for a certificate of
title are true, and if satisfied that the applicant is the lawful
owner of such motor vehicle or otherwise entitled to have the
same registered in his name, shall thereupon issue an appro-priate
certificate over his signature and sealed with the seal of
his office, procured and used for such purpose. Said certificate
shall contain such description and other evidences of identifica-tion
of said motor vehicle as the Secretary a State may deem
LAWS OF DELAWARE 15
MOTOR VEHICLES
reasonably necessary and proper, together. with a statement of
any liens or encumbrances which the application may show to
be thereon. The charge for each original certificate so issued
shall be one dollar ($1.00),,which charge shall be in addition
to the charge for the registration of such motor vehicle. Said
certificate shall be good for the life of the car, so long as the
same is owned or held by the original holder of such certificate,
and shall not have to be renewed annually. In the case of motor
vehicles now owned and already registered in this State during
the year 1921, an application for a certificate of title, accom-panied
by such evidences of ownership and liens as the Secre-tary
of State may require, shall be made within ninety (90) days
after this Act becomes effective. Immediately upon the pas-sage
of this Act, it shall be the duty of the Secretary of State
to cause to be printed copies of this section and to mail to every
person to whom he has issued a certificate of registration for
the year 1921 one of such printed copies accompanied by a spe-cific
notice that the title of such motor vehicle must be registered
as herein provided. After the expiration of said ninety days,
it shall be unlawful and a misdemeanor, punishable by a fine of
not less than five dollars ($5.00) nor more than one thousand
dollars ($1,000.00), for any person to operate in this State a
motor vehicle under a Delaware registration number unless such
certificate of title shall have been isgued as herein provided. In
the event of the sale or 'transfer of the ownership of a motor
vehicle for which an original certificate of title has been issued
as aforesaid, the original holder of such certificate shall endorse
on the back of the same am assignment thereof, with warranty
of title in form printed thereon, with a statement of all liens or
encumbrances on said motor vehicle, and deliver the same to the
purchaser or transferee at the time of the delivery to him of
such motor vehicle. The purchaser or transferee shall then pre-sent
such certificate, assigned as aforesaid, to the Secretary of
State, at the time of making application for the registration of
such motor vehicle, whereupon a new certificate of title shall
be issued to the assignee, the charge therefor being one dollar
($1.00). Said original certificates, when so assigned and returned
to the Secretary of State, together with subsequent assignments
of reissues of certificates, shall be retained by the Secretary of
111
16 LAWS OF DELAWARE
MOTOR VEHICLES
State and appropriately indexed, so that at all times it will be
possible for him expeditiously to trace title to the motor vehicle
designated therein. Beginning with the expiration of ninety
days from the date upon which this Act becomes effective, and
thereafter, it shall be unlawful and a misdemeanor, punishable
by a fine of not less than five ($5.00) nor more than one thou-sand
dollars ($1,000.00), or by imprisonment for not more than
ten (10) years, or both, for any one to sell or to purchase within
the limits of this State any motor vehicle, unless at the time of
the delivery thereof there shall pass between the parties such
certificate of title with an assignment thereof in the form pre-scribed
by the Secretary of State. Any person who shall know-ingly
make any false statement, either in his application for
the ownership certificate herein ,provided for or in any assign-ment
thereof, or who, with intent to procure or pass title to a
motor vehicle which he knows or has reason to believe has been
stolen, shall receive or transfer possession of the same from or
to another, or who shall operate or be an occupant of any motor
vehicle which he knows or has reason to believe has been stolen,
shall be deemed guilty of a misdemeanor and, upon conviction
thereof, shall be punished by a fine of not less than five hundred
dollars ($500.00) or more than five thousand dollars ($5,000.00),
or by imprisonment for not less than sixty (60) days or more
than five (5) years, or by both fine and imprisonment, in the
discretion of the court. This provision shall not be regarded
as exclusive of other penalties prescribed by existing or any
future law for the larceny or unauthorized use of a motor ve-hicle.
In the case of manufacturers-and dealers in motor ve-hicles,
motorcycles, side-cars or trailers, all of which are intended
to be covered by this and all other provisions of this section, a
separate certificate of title, either of such dealers immediate
vendor, or of the dealer himself, shall be required in the case
of each motor vehicle in his possession, and the Secretary of
State shall determine the form in which applications for such
certificates of title and assignments thereof shall be made, in
case forms differing from those used in case of individuals are
in his judgment reasonably required; provided, however, that
no such certificates shall be required in the case of new Motor
a
LAWS OF DELAWARE 17
MOTOR VEHICLES
vehicles sold by manufacturers to dealers as the term "dealers"
is defined in 238 Sec. 201 of this Act.
The receipts of the Secretary of State under the provisions
of this section Shall be set aside and retained by him in a sep-arate-
fund, and used : First, to meet the additional expenses
of his office necessitated_by the registration and recording herein
required; the balance of such fund to be used by him in the em-ployment
of additional assistants, and measures to prevent, so
far as reasonably possible, the theft of automobiles and disposi-tion
of stolen automobiles in this State, and for no other purpose.
If, at the end of any year, there is a balance in said fund said
balance shall be carried into the next year for the uses aforesaid,
and shall not revert to the State Treasury.
In the case of a lost certificate, the loss of which is accounted
for to the satisfaction of the Secretary of State, a duplicate may
be issued ; the charge therefor to be fifty (50) cents.
-
Any person who shall alter or forge any certificate of title
issued by the Secretary of State pursuant to the provisions of
this section, or any assignment thereof, or who shall hold or use
any such certificate or assignment knowing the same to have been
altered or forged, shall be deemed guilty of a felony, and, upon
conviction thereof shall be required to pay a fine of not less than
one thousand dollars ($1,000.00) nor more than five thousand
dollars ($5,000.00), or in default of the payment thereof be
imprisoned for a period of not less than one (1) year, nor more
than ten (10) years, or be both fined and imprisoned, in the
discretion of the Court.
Any person who removes, defaces, alters, changes, destroys
or obliterates, in any manner or way, or who causes to be re-moved,
defaced, altered, changed, destroyed or obliterated, in
any manner or way, any trade mark, distinguishing or identi-fication
mark, serial number or mark on or from any motor
vehicle, as defined in this Act, or who shall sell any such motor
vehicle, knowing the same to be in such condition, shall be deemed
guilty of a misdeineanor, and upon conviction thereof, shall be
18 LAWS OF DELAWARE
MOTOR VEHICLES
subject to a fine of not exceeding one thousand dollars
($1,000.00), or by imprisonment for any term not exceeding
seven (7) years, or both, in the discretion of the court.
Any person having in his possession or custody (as owner
or otherwise) at the time of the enactment of this section, a
motor vehicle on which or from which any trade mark, distin-guishing
number or identification number, serial number, or
mark has been, or is, covered, removed, defaced, destroyed or
obliterated, or altered or changed in any way, shall within sixty
(60) days from the passage of this Act, file with the Secretary
of State a verified statement showing the source of his title, the
proper trade marks, identification or distinguishing number,
serial number or mark, if known ; and, if known, the manner
of and reason for such mutilation, change, alteration, conceal-ment
or defacement, the length of time such vehicle has been
held and the price paid therefor; and no prosecution shall be had
under this paragraph when such statement has been properly
filed and the new mark or number provided for in this Section
properly substituted ; otherwise the penalty prescribed in this
section to be imposed.
Any person who shall, after the enactment of this section,
come into possession or custody (as owner or otherwise) of any
motor vehicle from which or on which any trade mark, distin-guishing
or identification number, serial number or marks has
been or is covered, removed, defaced, destroyed or obliterated,'
or altered or changed in any manner or way, shall be deemed
guilty of a misdemeanor, and, upon conviction thereof, shall be
subject to a fine of not less than five dollars ($5.00) nor more
than one thousand dollars ($1,000.00), or imprisonment for
not more than seven years, or both, in the discretion of the
court, unless such person shall, within ten (10) days from the
time when such motor vehicle shall have come into hiss posses-sion,
file with the Secretary of State the verified statement re-quired
by this Section, and substitute a new distinguishing mark
or number as next hereinafter provided.
In the case of an obliterated or defaded mark or number
LAWS OF DELAWARE 19
MOTOR VEHICLES
being reported as aforesaid, the Secretary of State shall assign
a new distinguishing mark or number to be used in lieu of the
one so obliterated or defaced, after which the mark or number
so assigned shall be regarded as the one thereafter properly to
be used within the meaning of this section after such mark or
number is placed upon such motor vehicle in a permanent manner.
This Act shall take effect from and after the first day of
June, A. D. 1921.
Approved March 24, A. D. 1921.
20 LAWS OF DELAWARE
CHAPTER 9
INCOME TAX
AN ACT to provide Revenue for School Purposes.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
ARTICLE I.
Section 1. As used in this Article, the following words and
phrases are defined as follows : "The phrase "income tax"
means the tax imposed by Section 2 hereof; the word "taxable"
means a natural person twenty-one years of age or over who is
a citizen or resident of the State of Delaware, or a minor with
a net income of one thousand dollars or more who is a citizen
or resident of the State of Delaware; the word "fiduciary"
means a guardian, trustee, executor or administrator or any per-son
or corporation acting in any fiduciary capacity for any per-son,
trust or estate; the words "income year" mean the calendar
wear or the fiscal year on the basis of which the income is com-puted
under this Article; the phrase "net income" means the
aggregate of all gains, profits, salaries, wages, compensation
for personal service of whatever kind and in whatever form paid,
income derived from professions, vocations, business, trade, com-merce,
sales or dealings in real or personal property growing
out of the ownership or use of or interest in such property, also
from interest, dividends, securities or the transaction of any busi-ness
carried on for gain or profit, or gains or profits and income
derived and actually received into possession by a taxable from
any source whatever, and also the share of the profits of any
taxable in a co-partnership whether such profits have been divid-ed
or otherwise,, less the aggregate of the deductions provided
for in Section 4, provided, that for the purpose of ascertaining
the gain or loss, resulting from the sale or other disposition of
property, acquired before January first, 1920, the fair market
price or value of such property as of said date shall be the basis
LAWS OF DELAWARE 21
INCOME TAX
for determining the amount of such gain or loss; the word "divi-dends"
means any distribution made by a corporation, joint stock
company or association out of its earnings or profits accrued dur-ing
the income year and paid out to its shareholders, whether
in cash or property; the word "resident" applies only to natur-al
persons and includes for the purpose of determining liability
to the tax imposed by this Article, any person who shall at any
time during the last six months of the calendar year be a_ resi-dent
of the state; tile word "non-resident" means any natural
person who is not a resident of the State of Delaware.
Section 2. There shall be levied, assessed, collected and
paid annually, beginning with the year 1922, for school purposes
upon the entire net income received in the preceding calendar
year from all sources by every taxable, subject to the exemptions
hereinafter named, a tax to be computed as follows : One Per
Centum of the amount of net income not in excess of three thou-sand
dollars; two per centum of the amount of net income in
excess of three thousand dollars, but not in excess of ten thou-sand
dollars, three per centum of the amount of net income in
excess of ten thousand dollars. Such tax shall be levied, col-lected
And paid upon and in respect to the taxable income for
the calendar year or for any income year ending during the year.
Section 3. The following incomes shall be exempt from
income tax:
(a) The proceeds of life insurance policies paid to indi-vidual
beneficiaries upon the death of the insured ; the amount
received by the insured, as a return of premium or premiums
paid by him under life insurance, endowment or annunity con-tracts,
either during the term or at the maturity of the term
mentioned in the contract or upon the surrender of the con-tract;
the value of property acquired by gift, bequest, devise or
descent; interest upon the obligations of the State of Delaware
or any political sub-division thereof or upon the obligations of
the District of Columbia, the United States or its possessions, also
any amounts paid to injured employees or to the dependents of
22 LAWS OF, DELAWARE
INCOME TAX
deceased employees under the terms of "The Delaware Work-man's
Compensation Law of 1917."
(b) In the case of a single person, a personal exemption
of one thousand dollars, or in the case of the head of a family,
or a married person living with husband or wife, a personal ex-emption
of two thousand dollars, provided, however, that husband
and wife living together shall receive but one personal exemp-tion
of two thousand dollars against their aggregate net income.
Section 4. In computing net income, the following deduc-tions
shall be allowed:
First : The necessary expenses actually paid by the taxable
in carrying on any business or trade, not including personal, liv-ing
or family expenses.
Second : All interest paid by the taxable within the year
on his indebtedness.
Third : Taxes, except income taxes, paid or accrued within
the income year, imposed by the authority of the United States
or its territories or possessions or any foreign country, or under
the authority of any state, county, school district or other taxing
subdivision of any state, or by the District of Columbia, except
also taxes imposed by this Article and taxes assessed for local
benefits of a kind tending to increase the value of the property
assessed.
Fourth: Losses sustained during the income year and not
compensated for by insurance or otherwise, if incurred in con-nection
with the trade or business; provided, however, that losses
sustained in the purchase and sale or ownership of stocks, bonds
or other securities shall be allowed only to the extent of gains
or income from such transactions or ownership,
Fifth : Debts ascertained to be worthless and charged off
LAWS OF DELAWARE 23
INCOME TAX
within the income year, if the amount has previously been in-cluded
in gross income in a return under this Article.
Sixth: A reasonable allowance for the exhaustion, wear,
and tear of property arising out of its use or employment in
the trade or business of the taxable.
Section 5. (a) The tax imposed by this Article shall
apply to the income of the estates or of any kind of property
held in trust, including:
Income received by estates of deceased persons dur-ing
the period of administration or settlement of the estate;
Income accumulated in trust for the benefit of unborn
or unascertained persons or persons with contingent interests;
Income held for future distribution under the terms
of the will or trusts ; and
Income which is to be distributed to the beneficiaries
periodically, whether or not at regular intervals, and the in-come
collected by a guardian of an infant to be held or distrib-uted
as the court may direct.
(b) The fiduciary shall be responsible for making the re-turn
of income for the estate or trust for which he or it acts.
The net income of the estate or trust shall be computed in the
same manner and on the same basis as hereinbefore provided
in this Article, except that there shalt also be allowed as a deduc-tion,
any part of the gross income which, pursuant to the terms
of the will or deed creating the trust, is during the taxable year
paid to or permanently set aside for the United States, any state,
territory or any political sub-division thereof, or the District
of Columbia, or any corporation organized and operated exclu-sively
for religious, charitable, scientific or educational purposes,
or for the prevention of cruelty to children or animals, no part
of the net earnings of which inures to the benefit of any private
stockholder or individual; and in cases under paragraph 4 of
24 LAWS OF DELAWARE
INCOME TAX
sub-division (a) of this section the fiduciary shall include in the
return a statement of each beneficiary's distributive share of net
income, whether or not distributed before the close of the tax-able
year for which the return is made.
In cases under paragraphs (1), (2) or (3) of sub-division
(a) the tax shall be imposed upon the net income of
the estate or trust and shall be paid by the fiduciary, except that
in determining the net income of the estate of any deceased per-son
during the period of administration or settlement there may
be deducted the amount of any income properly paid or credited
to any legatee, heir or other beneficiary. In such cases the estate
or trust shall be allowed the same credits as are allowed to single
persons under Section 3, of this Article.
In cases under paragraph (4) of sub-division (a) and
in the case of any income of an estate during the period of ad-ministration
or settlement permitted by sub-division -(c) to be
deducted from the net income upon which tax is to be paid
by the fiduciary, the tax shall not be paid by the fiduciary, but
there shall be included in computing the net income of each
beneficiary his distributive share, whether distributed or not, of
the net income of the estate or trust for the taxable year, or if
his net income for such taxable year is computed upon the basis
of a period different from that upon the basis of which the net
income of the estate or trust is computed, then his distributive
share of the net income of the estate or trust for any accounting
period of such estate or trust ending within the fiscal or calendar
year upon the basis of which such beneficiary's net income is
computed.
SECTION 6. Every taxable shall make a return under oath,
stating specifically the items of gross income, if any, the deduc-tions
and such other facts as the Tax Department may require.
The return required by this section may be made for such per-sons,
when such persons are unable to make, such returns, by
some other person who shall make oath that he has sufficient
knowledge of the affairs of the taxable for whom he makes the
return to make such return and that the return is true and cor-
LAWS OF DELAWARE 25
INCOME TAX
rect. Such person so making a return for another shall incur
the penalties provided for erroneous, false or fraudulent returns.
Provided, that in the case of women receiving Mothers' Pensions,
inmates of almshouses and other charitable institutions, persons
receiving outside support from Trustees of the Poor and persons
who, because of age, infirmity or mental disability, are wholly
. dependent for support, no return need be made under this Act
and no tax shall be paid.
ARTICLE II
Section 7. 1. For the privilege of exercising its franchise
in this State in a corporate or organized capacity, every corpora-tion
doing business in the State, except corporations hereinafter
specified, shall pay to the Tax Department for school purposes,
each and every year, beginning with the year 1922, an annual
tax at the rate of two and one-half mills upon each dollar of the
actual value of that portion of its capital (including surplus or
undivided profits) used and invested in this state during the
preceding calendar year; for the purposes of this Article, invest-ed
capital shall be the difference between the value of the assets
and the amount of the debts of a corporation, and the taxable
invested capital shall be determined as of December 31st of each
taxable year, the first taxable year under this Act being the year
1921; provided, that upon application to the Tax Commissioner
and satisfactory evidence that the fiscal year of the Corporation
Applicant is not the calendar year, the said Tax Commissioner
may determine the taxable invested capital of such Corporation
Applicant as of the last flay of its preceding fiscal year.
2. RECIPROCAL PROVISION AS TO FOREIGN CORPORATIONS :-
If the laws of any other State impose upon any Delaware cor-poration
doing business therein, a smaller amount of taxes than
would be imposed on such corporation by the laws of this State
if such corporation were a corporation of such other State doing
business in Delaware the tax shall be, in lieu of the tax provided
by this Article, a sum sufficient to make the total taxes imposed
by the laws of this State on each such corporation, the same
amount as would be imposed on such corporation by the laws
26 LAWS OF DELAWARE
INCOME TAX
of such other State if such corporation were a Delaware cor-poration
doing business in such other State.
Section 8. DEFINITIONS :For the purposes of this Article
unless otherwise required by the context :
The words "Tax Department" mean the State School
Tax Department.
The words "Tax Commissioners" mean a Commissioner
of State School Taxes.
The word "Taxable" means any corporation subject to
the tax imposed by this Article.
The word "corporation" includes joint stock companies
or associations.
The words "tangible property" mean real property or
corporeal personal property and do not mean money, bank de-posits,
shares of stock, bonds, notes, credits, evidences of debt,
choses in action or evidences of the interest in property.
The words "intangible property" mean all property other
than tangible property.
Section 9. CONDITIONAL AND OTHER EXEMPTIONS :The fol-lowing
organizations shall be exempt from taxation under this
Article :
Labor, agriculture, horticultural, drainage or ditch com-panies;
Fraternal, beneficiary societies, order or associations,
(a) operating under the lodge system or for the exclusive benefit
of the members of a fraternity itself operating under the lodge
system, and (b) providing for the payment of life, sick, accident
or other benefits to the members of such society, order or asso-ciation
or to their dependents ;
LAWS OF DELAWARE 27
INCOME TAX
Building and loan associations organized and operated
for mutual purposes.
Cemetery corporation and corporations organized for
religious, charitable, scientific or educational purposes, or for
the prevention of cruelty to children or animals, no part of the
net earnings of which inures to the benefit of any private stock-holder
or individual.
Incorporated business leagues, chambers of commerce
or boards of trade, not organized for profit and no part of the
net earnings of which inures to the benefit of any private stock-holder
or individual;
Incorporated civic leagues or organizations not organ-ized
for profit, but operated exclusively for the promotion of
social welfare.
Incorporated clubs organized and operated exclusively
for pleasure, recreation and other non-profitable purposes, no
part of the net earnings of which inures to the benefit of any,
private stockholder or member.
S. Incorporated farmers' or other mutual hail, cyclone or
fire insurance companies, mutual ditch or irrigation companies,
mutual or co-operative telephone companies, or like organiza-tions
of a purely local character, the current income of whic14
consists solely of assessments, dues and fees collected from
members for the sole purpose of meeting expenses.
Farmers' fruit growers' or like organizations, organized
and operated as sales agents for the purpose of marketing the
products of members and turning back to them the proceeds
of sales, less the necessary selling expenses, on the basis of the
quantity of produce furnished by them.
Corporations organized for the exclusive purpose of
holding title to property, collecting income therefrom, and turn-ing
over the entire amount thereof, less expenses, to an organiza-
28 LAWS OF DELAWARE
INCOME TAX
tion which itself is exempt from the tax imposed by this Article ;
corporations whose only business is the collecting of rent for
all of their property located in This State, leased to another cor-poration
of this State, provided that the lessee of such property
shall pay the tax assessed against it as provided in this Act;
and provided, that the tax so paid shall be at least as much as
would have been paid by such lessor corporation, if such lease had
not been made.
11. Banks, savings banks, institutions for savings, insurance
companies, trust companies and corporations whose sole business
consists of holding the stock of other corporations, unless it shall
appear that such holding corporation was organized or is being
used by residents of this State for the purpose of avoiding the
payment of 'taxes to this state. If fifty-one per cent or upwards
of the outstanding capital stock of such corporation shall -be
owned by a single individual or by his or her spouse or children,
or by any other person for the said individual, or his or her
spouse or children, or if fifty-one per cent of its entire assets
at the time of its organization were owned by an individual, or
his or her spouse or children, or by any other person for the
said individual or his or her spouse or children, the presump-tion
shall be that such corporation was organized for the pur-pose
of evading the payment of taxes to this State, and the bur-den
shall be on such corporation to prove the contrary.
Incorporated towns, cities or municipalities or any
utilities owned exclusively by such sub-divisions of the State as
for the manufacture of steam, gas or electricity.
Corporations which, under existing laws, pay a gross
sum to the State in lieu of all taxes under any and all laws of
this State, and Railroad companies engaged in operating any
railroad in this State under a lease or stock ownership thereof
authorized by existing law.
Corporations merely maintaining a principal office or
place of business in this State with a resident Agent in charge
thereof, keeping original or duplicate stock ledgers, holding cor-
LAWS OF DELAWARE 29
INCOME TAX
-porate meetings and keeping cash or securities on deposit in
this state shall not be construed to be doing.b-usiness in the State.
Section 10. 1. Every corporation subject to tax under this
Act shall make a return, under oath, stating specifically the whole
of its invested capital, both in and out of the State, and the items
constituting the same, the value of its tangible"property, both in
and out of the state, and the items constituting the same, and the
kind of business carried on by such corporation, and such other
facts as the Tax Department may require of the said Corpora-tion
for the purpose of making any computation required by this
Act.
2. The return shall be sworn to by the president, vice-presi-dent
or other principal officer and by the treasurer or assistant
treasurer.
Section 11. CONSOLIDATED RETURNS. Any corporation, ex-ercising
either directly or indirectly, substantially the entire con-trol
of the b,usiness of another corporation either by ownership
or control of substantially the entire capital stock of such other
corporation or otherwise, may, under regulations to be prescribed
by the Tax Department, be permitted to make a consolidated re-turn
showing the consolidated taxable capital and such other in-formation
as the Tax Department may require in order to com-pute
the tax properly attributable to the State and to impose
the tax upon the taxables concerned.
2. The Tax Department may permit the filing of a consoli-dated
return where substantially the entire control of two or
more corporations liable to taxation under this Article is exer-cised
by the same interests.
Section 12. If the taxable uses or has invested only a por-tion
of its capital (including surplus or undivided profits) within
this State the portion of such capital to be taxed under this
Section shall be determined as follows :
1. Ascertain the whole of its invested capital both in and
out of the State.
30 LAWS OF DELAWARE
INCOME TAX
2. Ascertain the value of its tangible property both in and
out of this State.
3. Ascertain the proportion which such value of the tang-ible
property located in this State bears to the whole value of
the tangible property of the Corporation.
4. The total invested capital of the Corporation multipled
by the proportion or fraction thus ascertained shall be the invest-ed
capital of such corporation located in this State.
ARTICLE III.
DEFINITIONS:
The words "Tax Department" mean the State 'School
Tax Department;
The words "Tax Commissioner" mean the State School
Tax Commissioner;
The word "Taxable" means any individual, partnership
or corporation subject to taxes imposed by Articles I and II of
this Act.
Any "notice", "notification" or "receipt" required to be
given or provided for by this Article shall be written notice, no-tification
or receipt, contained in a sealed envelope, addressed to
the taxable at his usual place of abode and deposited in the United
States mails unless delivered to the taxable in person ;
The word "resident" when applied to natural persons
shall be interpreted as in Article I.
Section 13. STATE SCHOOL TAX DEPARTMENT :The admin-istration
and enforcement of the provision of Articles I and II
of this Act, and the collection of the taxes imposed thereby, and
the collection of franchise taxes, provided for in Article 8, of
Chapter 6, of the Revised Code, are hereby vested in the State
LAWS OF DELAWARE 31
INCOME TAX
School Tax Department, which Department is hereby created
to consist of a State School Tax Board composed of the State
School Tax Commissioner, the Secretary of State and the Audi-tor
of Accounts. The last named members shall act without
compensation.
Section 14. STATE SCHOOL TAX COMMISSION :The office of
State School Tax Commissioner is hereby created. The State
School Tax Commissioner shall be appointed by the Governor by
and with the advice and consent of the Senate for a term of
Tour years beginning November 1, 1921, and until his successor
shall have been duly appointed and qualified at a salary of four
thousand dollars per annum, to be paid in equal monthly install-ments.
Any incumbent of such office may be reappointed to suc-ceed
himself. Vacancies in the office of the Tax Commissioner
shall be filled by the Governor for the unexpired term. He shall
give such bond as may be required by the State Board of Educa-tion,
the cost of which bond shall be defrayed out of the appro-priation
for maintenance of the Tax Department. Any Tax
Commissioner may, after notice and an opportunity of being
heard, be removed from office by the Governor for inefficiency,
neglect of duty or misconduct in office, and a Tax Commissioner
may be removed for other causes by the Senate on the recom-mendation
of the Governor.
No person shall be appointed Tax Commissioner unless he
be known to possess knowledge of the subject of taxation and
ability and experience in administration.
Section 15. POWERS AND DUTIES OF THE TAX DEPARTMENT: The Tax Department shall:
administer, supervise, collect and enforce the Personal
Income Tax imposed by Article I of this Act;
administer, supervise, collect and enforce the Corpora-tion
Tax imposed by Article II of this Act;
collect and enforce the Franchise Taxes provided for in
Article 8, of Chapter 6, of the Revised Code ;
32 LAWS OF DELAWARE
INCOME TAX
prepare all necessary forms and blanks required in the
administration of the Personal Income Tax or the Cor-poration
Tax;
make such rules and regulations, not inconsistent with
this act, and require such facts and information to be
reported as it may deem necessary to enforce the Per-sonal
Income Tax and the Corporation Tax imposed by
this Act;
take testimony and proofs under oath, with reference
to any matter which in its judgment falls within the
line of its official duty. Any member of the Depart-ment
may be designated for such purpose;
hear complaints and appeals from decisions of the Tax
Commissioner under such rules and regulations as the
Department may adopt;
pay monthly to the State Treasurer all sums collected
by the Tax Department from the Personal Income Tax
or the Corporation Tax, or from filing fees, except such
sum as is retained in accordance with other provisions
of this act as a repayment fund.
require such of its officers, agents or employees as it may
designate to give bond for the faithful performance of
their duties, in such sum and with such securities as it
may determine, and all premiums on such bonds shall
be paid by the. Tax Department out of moneys appro-priated
for that purpose;
prepare and publish annual statistics, reasonably avail-able,
with respect to the operation of these Articles in-cluding
amounts collected, classification of taxpayers'
income and exemption and such other facts as are
deemed pertinent and desirable;
take all necessary steps to enforce the penalties pro-vided
by this Act;
LAWS OF DELAWARE 33
INCOME TAX
discharge such other duties and functions as may be re-quired
of the Tax Department in other sections of Ar-ticles
I, II and III of this Act;
prepare and submit to the Governor and to the Legis-lature
an annual report including such recommenda-tions
concerning State School Taxes as may be deemed
necessary;
prepare and submit biennially to the State Board of
Education, on or before the first day of February: (a)
an estimate of revenues to be received during each of
the two succeeding years from the Personal Income Tax
and the Corporation Tax ; (b) an itemized estimate of
the sums required for the maintenance of the Tax De-partment.
For the purpose of ascertaining the correctness of any re-turn
or for the purpose of making an estimate of the taxable
income of any taxpayer, the Tax Department may examine or
cause to be eXamined by any agent or designated representative
any books, papers, records or memoranda bearing upon the mat-ters
required to be included in a return, and may by summons
require the attendance of the taxpayer or of any other person
having knowledge in the premises, and may take testimony and
require proof material for its investigation, with power to ad-minister
oaths to such person or persons.
The Tax Department may constitute its agents, field agents
or other appointees special constables, and as such they shall
have and possess all of the powers that are possessed by County
Constables under the laws of this State.
The Secretary of State shall certify and report, as provided
for in 106, Section 69, of said Article 8 of Chapter 6, of the Re-vised
Code, to the Tax Department instead of the State Treas-urer
as in said Section provided, and the Tax Department, upon
its organization, shall have all the powers vested in the State
Treasurer and be charged with all his duties provided in said
Section 17. POWERS AND DUTIES OF TILE TAX BOARD:The
Tax Board shall:
34 LAWS OF DELAWARE
INCOME TAX
Article 8, of said Chapter 6, of the Revised Code. Upon such
organization of said Tax Department, Section 85, of said Article
8, of Chapter 6, of the Revised Code, shall be repealed.
Section 16. POWERS AND DUTIES OF THE TAX COMMISSIONER: The Tax Commissioner shall:
act as chairman of the Tax Board;
be the executive head of the Tax Department and have
sole charge of the administration of the Department.
Upon him shall devolve all executive powers and all du-ties
of the Tax Department not specifically vested in the
Tax Board by Section 18;
appoint and may remove: (1) a Personal Income Tax
Deputy ; (2) a Corporation Tax Deputy; (3) and all
other assistants, agents, field agents, clerks or other em-ployees
who may be necessary for the duties of the Tax
Department ;
prescribe the duties of all such appointees ;
maintain a permanent public record of all decisions,
rules and rulings of the Tax Department;
organize such branch offices as may be necessary.
The Tax Commissioner may appoint an unpaid advisory
board of ten lawyers and tax experts to make recommendations
concerning the rules, regulations and decisions of the Depart-ment.
The Tax Commissioner may delegate any powers that de-volve
upon him except that of sitting as a member or chairman
of the Tax Board.
LAWS OF DELAWARE 35
INCOME TAX
elect from among the members of the Board a vice-chair-man
to preside in the absence of the chairman ;
decide all questions of policy submitted by the Commis-sioner;
hear complaints and appeals from the decisions or the
Tax Commissioner, and affirm, modify or reverse such
decisions or rulings;
fix the salaries of all appointees of the Tax Commis-sioner,
provided, however, that the salary of the Per-sonal
Income Tax Deputy shall not exceed Three Thou-sand
Dollars per annum, the salary of the Corporation
Tax Deputy shall not exceed Three Thousand Dollars
per annum, and provided that the salary of no other
appointee shall exceed Three Thousand Dollars per an-num,
and that the total of all salaries shall in no case
exceed the amounts appropriated therefor by the Leg-islature.
The quorum for the transaction of business of
the Tax Board shall be any two members including the
Tax Commissioner.
Section 18. FILING RETURNS :Returns shall be in such
form as the Tax Department shall prescribe, from time to time,
and shall be fired with the Tax Department at its main office, or
at any branch office which it may establish, on or before the fif-teenth
day of March in each year, for the preceding year. In
case of continued sickness, absence or other disability, or when-ever
in its judgment good cause exists, the Tax Department may
allow further time for filing returns ; failure to receive or secure
the blank forms for said returns shall not relieve any taxable
from the obligation of making the return.
Returns of the income of minors, idiots and insane taxables
shall be made by their guardians, trustees or other persons hav-ing
charge of their estates and the collection of their income.
Such fiduciary shall make oath that he has sufficient knowledge
of the affairs of the taxable for whom he makes a return to
36 LAWS OF DELAWARE
INCOME TAX
enable him to make such return and that the same is, to the best
of his knowledge and belief, true and correct, and such fiduciary
shall assume the responsibility of making the return and shall
incur the penalties provided for erroneous, false or fraudulent
returns. Where there are joint fiduciaries any one of them may
make the return.
Section 19. Upon filing the annual return provided for un-der
Articles I, II and III of this Act, the taxable shall pay to
the Tax Department a filing fee of Three Dollars: The Tax
Department shall not receive and file a return until said filing
fee is paid, and the offer to file such return without paying such
fee shall not be construed to be a compliance with the require-ment
to file a return and shall not relieve the taxable from the
penalties provided for failure to file such return.
Section 20. FAILURE TO FILE RETURNS :-If the Tax Depart-ment
shall be of the opinion that any taxable has failed to file a
return, or to include in a return filed, either intentionally or
through error, items of taxable income, or items of taxable in-vested
capital, it may require from such taxable a return or a
supplementary return, under oath, in such form as it shall pre-scribe,
of all the items of income which the taxable received
during the year for which the return is made, whether or not
taxable under the provisions of this Act; the above shall apply
to all the items of invested capital of a corportaion for which
the return is made, whether or not taxable under the provisions
of this Act. If from a supplementary return, or otherwise, the
Tax Department finds that any items of income, or of invested
capital, taxable under this Act, have been omitted to be disclosed
to it, under oath of the taxable, and to be added to the original
return, such supplementary return and the correction of the
original return shall not relieve the taxable from any of the pen-alties
to which he or it may be liable under the provisions of
this Act. The Tax Department may proceed under the provi-sions
of Section 28, of this Article whether or not it requires a
return or a supplementary return undor this section.
LAWS OF DELAWARE :37
INCOME TAX
Section 21. TIME AND PLACE OF PAYMENT OF TAX :
The full amount of the tax payable, as the same shall
appear from the face of the return, shall be paid to the Tax
Department at the office where the return is filed, at the time
fixed by law for filing the return. If the time for filing the return
shall be extended, interest at the rate of six per cent per annum,
from the time when the return was originally required to be
filed, to the time of payment, shall be added and paid.
The tax may be paid with uncertified check, certified
check or money order during such time and under such regula-tions
as the Tax Department shall prescribe, but if a check or
money order so received is not paid on demand by the bank or
postoffice on which it is drawn, the taxable by whom such check
is tendered shall remain liable for the payment of the tax and
for all legal penalties, the same as if such check or order had
not been tendered.
In the payment of taxes credit shall be allowed the fol-lowing
corporations for taxes actually paid to the State of Dela-ware
other than for a certificate of incorporation or for a certi-ficate
of increase of capital stock, during the same year, canal,
telegraph, telephone, electric light, heat and power companies,
water and gas companies, cable companies, oil or pipe line cor-porations,
parlor, palace or sleeping car corporations, and other
foreign or domestic corporation which, under existing laws, are
subject to taxation by this State for State purposes.
Section 22. All payments of income tax for minors, idiots,
or insane persons shall be made by their guardians, trustees or
other persons having charge of their estate and the collection of
the income thereof, and all such fiduciaries shall have credit for
the amount of such payments against the beneficiary in any ac-count
which they /bake as such fiduciaries, and receipts for such
payments from the State School Tax Department shall be suffi-cient
vouchers to entitle such fiduciaries to such credit.
Section 23. EXAMINATION OF RETURNS As soon as
38 LAWS. OF DELAWARE
INCOME TAX
practicable after the return is filed, the Tax Department shall
examine it and compute the tax and the amount so computed
shall be the tax. If the tax found due shall be greater than the
amount theretofore paid, the excess shall be paid to the Tax De-partment
within ten days after notice of the amount shall have
been mailed by the Tax Department.
If the return is made in good faith and the under state-ment
of the tax is not due to any fault of the taxable, there
shall be no penalty or additional tax added because of such under
statement, but interest shall be added to the amount of the defi-ciency
at the rate of one per cent for each month or fraction of
a month.
If the under statement is due to negligence on the part
of the taxable, but without intent to defraud, there shall be added
to the amount of the deficiency five per cent thereof, and in addi-tion,
interest at the rate of one per cent per month or fraction
of a month.
If the under statement is false or fraudulent, with intent
to evade the tax, the tax on the additional income, or additional
invested capital, discovered to be taxable shall be doubled and
an additional one per cent per month or fraction of a month
shall be added.
The interest provided for in this section shall in all
cases be computed from the date the tax was originally due to
the date of payment.
If the amount of tax found due as computed shall be
less than the amount theretofore paid, the excess shall be re-funded
by the Tax Department out of the proceeds of the tax
retained by it as provided in this Act.
Section 24. .ADDITIONAL TAXES :-If the Tax Department
discovers from the examination of the return or otherwise that
the income, or invested capital, of any taxable, or any portion
thereof, has not been assessed, it may, at any time within two
LAWS OF DELAWARE 39
INCOME TAX
years after the time when the return was due, assess the same
and give notice to the taxable of such assessment, and such tax-able
shall thereupon have an opportunity, within thirty days, to
confer with the Tax Department as to the proposed assessment.
The limitation of two years to the assessment of such tax shall
not apply to the assessment of additional taxes upon fraudulent
returns. After the expiration of thirty days from the notifica-tion,
the Tax Department shall assess the income, or invested
capital, of such taxable or any portion thereof which it believes
has not heretofore been assessed and shall give notice to the
taxable so assessed of the amount of the tax and interest and
penalties, if any, and the amount thereof shall be due and pay-able
within ten days from the date of such notice. The provi-sions
of this act with respect to revision and appeal shall apply
to a tax so assessed. No additional tax amounting to less than
one dollar shall be assessed.
Section 25. COLLECTION OF DELINQUENT TAXES :-If any
taxable liable to pay taxes imposed by these Articles neglects or
refuses to pay the same within sixty days after same become
due, the Tax Department is hereby authorized and it is hereby
expressly made its duty to bring suit in the name of the State
of Delaware against such taxable to recover the amount of the
tax together with all interest, penalties and costs that may accrue
in addition thereto, by an action of debt, in any court having
jurisdiction of the amount involved, and it shall be sufficient for
the purpose of establishing the claim of the plaintiff, to prove the
assessment of the tax and the facts and circumstances connected
with making the same. Upon the recovery of judgment in any
such suit it shall be the duty of the Tax Department forthwith
to utilize the most expeditious means provided by law for the
collection of the amount of the judgment so recovered ; and it
is hereby expressly provided that no property, wages, salaries
or- other income of any taxable shall be exempt from execution,
or attachment process issued upon or for the collection of any
such judgment.
Section 26. RECEIPT FOR TAXES :-It shall be the duty of
the Tax Department on request to give or send to the taxable
40 LAWS OF DELAWARE
INCOME TAX
or to its authorized agent, making payment in accordance with
the provisions of this Act, a full written or printed receipt ex-pressing
the amount paid and the particular account for which
such payment was made.
Section 27. TAX A DEBT :Every tax imposed by this act,
and all increases, interest and penalties thereon, shall become,
from the time it is due and payable, a personal debt, from the
person or persons or corporation liable to pay the same, to the
State of Delaware.
Section S. PENALTIES :-1. If any taxable, without intent
to evade any tax imposed by this Act, shall fail to file a return
of income, or of invested capital, or pay a tax, if one is due,
at the time required by or under the provisions of this Act, but
shall voluntarily file a correct return of income, or of invested
capital, and pay the tax due within sixty days thereafter, there
shall be added to the tax an additional amount equal to five per
cent thereof, but such additional amount shall in no case be less
than on dollar and an additional one per cent for each month
or fraction of a month during which the tax remains unpaid.
If any taxable fails voluntarily to file a return of income,
or of invested capital, or to pay a tax if one is due within sixty
days of the time required by or under the provisions of this Act,
the tax shall be doubled, and such doubled tax shall be increased
by one per cent for each month or fraction of a month from the
time the tax was originally due to the date of payment.
Any person or any officer or employee of any corpora-tion
or member or employee of any partnership, who, with intent
to evade any requirement of this Act or any lawful requirement
of the State School Tax Department thereunder, shall fail to
pay any tax or to make, sign or verify any return or to supply
any information required by or under the provisions of this Act,
or who, with like intent, shall make, render, sign or verify any
false or fraudulent return or statement, or shall supply any false
or fraudulent information, shall be liable to a penalty of not more
than five hundred dollars, to be recovered by the Tax Depart-
LAWS OF DELAWARE 41
INCOME TAX
ment in the name of the State, by action in any court of com-petent
jurisdiction, and shall also be guilty of a misdemeanor and
shall, upon conviction, be fined not to exceed five hundred dollars
or to be imprisoned not to exceed six months, or both, at the
discretion of the court. The penalties provided by this para-graph
shall be additional to all other penalties in this Act pro-vided.
The Tax Department shall have the power to compro-mise
any penalty for which it is authorized to bring action under
the foregoing provisions.
The failure to do any act required by or under the pro-visions
of this act shall be deemed an act committed in part at
the office of the Tax Department in Dover. The certificate of
the Tax Department to the effect that a tax has not been paid
that a return has not been filed or that information has not been
supplied, as required by or under the provisions of this act, shall
be prima facie evidence that such tax has not been paid, that such
return has not been filed or that such information has not been
supplied.
If any taxable, who has failed to file a return or has
filed an incorrect or insufficient return and has been notified by
the Tax Department of his delinquency, refuses or neglects with-in
thirty days after such notice to file a proper return, or files a
fraudulent return, the Tax Department shall determine the in-come,
or invested capital, of such taxable according to its best
information and belief and assess the same at not more than
double the amount so determined. The Tax Department may
in its discretion allow further time for the filing of a return in
such case.
Any taxable who shall refuse or neglect to make the
return required to be made under Article I of this Act within
thirty days after the last day' for making such return, or who
shall refuse or neglect to pay the filing fee required to be paid
upon the filing of such return, or who shall refuse or neglect to
pay the tax assessed against such taxable within thirty days
42 LAWS OF DELAWARE
INCOME TAX
after it becomes due, shall be deemed guilty of a misdemeanor and
upon conviction thereof shall be punished by a fine not exceed-ing
five hundred dollars or by imprisonment not exceed-ing
six months or both in the discretion of the court.
Any officer of any taxable who shall refuse or neglect to
make the return which he is required to make for such taxable
under Article II hereof, or who shall refuse to pay the filing
fee required to be paid upon the filing of such return shall be
deemed guilty of a misdemeanor and upon conviction thereof
shall be punished by a fine not exceeding five hundred dollars
or by imprisonment not exceeding six months or both, in the
discretion of the court.
Any cokporation against whom a tax is assessed under Ar-ticles
I, II and III of this Act who shall fail for thirty days
after the same becomes due to pay said tax shall be deemed guilty
of a misdemeanor and upon conviction thereof shall be punished
by a fine not exceeding five hundred dollars.
Provided, however, that in each case of refusal or neglect by
a taxable to make a return or pay the filing fee or tax as afore-said
the Tax Commissioner shall be and he is hereby authorized
and empowered with the approval of the Attorney General at
any time before trial to compromise by permitting the taxable
to make a return or to pay such filing fee or tax together with
a specific penalty for refusal or neglect of not less than the sum
of five dollars and cost that may have been incurred.
Section 29. REVISION :-A taxable may apply to the Tax
Department for revision of the tax assessed against him, or it, at
any time within one year from the time of the filing of the
return or from the date of the notice of the assessment of any
additional tax. The Tax Department may grant a hearing there-on
and, if it shall determine that the tax is excessive or incorrect,
it shall resettle the same according to the law and the facts and
adjust the computation of tax accordingly. The Tax Depart-ment
shall notify the taxable of such determination and shall
refund to the taxable the amount, if any, paid in excess of the
LAWS OF DELAWARE 43
INCOME TAX'
tax found by it to be due. If the taxable has failed, without good
cause, to file a return within the time prescribed by law, or has
filed a fraudulent return, or having filed an incorrect return, has
failed, after notice, to file a ilroper return, the Tax Department
shall not reduce the tax below double the amount for which the
taxable is found to be properly assessed.
Section 30. APPEALS :The determination of the Tax De-partment
shall be final and conclusive unless within thirty days
after a notice thereof has been sent to the taxable, such taxable
shall appeal to the Superior Court. Every such appeal shall be
determined by the Court without the aid of a jury. The Pro-thonotary
shall not require any deposit or security to cover the
costs incident to taking such appeal.
The Superior Court for the several counties of the State,
is hereby vested with the jurisdiction to hear and determine all
such appeals and may, by proper rules, prescribe the procedure
to be followed in such appeals. Costs may be awarded by the
said Court in its discretion and when so awarded the same shall
be allowed, taxed and collected as other costs are collected.
Section 31. EXPENSES :The Tax Department and its offi-cers
and employees shall be entitled to receive from the State
their actual and necessary expenses while engaged outside of the
city of Dover in the performance of their duties unless they are
permanently assigned to serve the Tax Department at a branch
office, in which case no allowance shalrbe made for expenses in-curred
in such town or city. All expense accounts shall be made
in detail and shall be approved by the Tax Commissioner, the
total of which shall in no case exceed the sums appropriated
therefor.
Section 32. LEGAL ADVICE BY ATTORNEY GENERAL :It shall
be the duty of the Attorney General to give counsel, advice and
legal assistance to the Tax .Department and to assist in the
prosecution of violations of this Act when such counsel, advice
or assistance is requested by the Tax Department.
44 LAWS OF DELAWARE
INCOME TAX
Section 33. REPAYMENT FUND :The Tax Department shall
retain in its hands of the revenue collected from the taxes im-posed
by Articles I and II a sum sufficient to provide at all
times a fund of twenty thousand dollars, out of which it shall
pay any refunds to which taxables shall be entitled under the
provisions of this Article. Said fund shall be deposited in the
financial institution which is the legal depository of State moneys
to the credit of the State School Tax Department and shall be
disbursable on order of the Tax Commissioner.
Section 34. CONTRACT TO ASSUME TAXES ILLEGAL :It shall
be unlawful for any person or corporation to agree or contract,
directly or indirectly to pay, or assume, or bear the burden of
any tax payable by any taxable under the provisions of these
Articles. Any such contract or agreement shall be null and
void and shall not be enforced or given effect by any court.
Section 35. REPEALS :That Chapter 26, of Volume 29, of
the Laws of Delaware, as amended by Chapter 30, of Volume 30,
of the Laws of Delaware, entitled, "An Act to Amend Chapter
26 of the Revised Code of the State of Delaware by Providing
for an Income Tax," shall continue in force until the first day
of November, A. D. 1921, when the same shall be repealed and
all income tax records or matters pertaining thereto then in the
office of the State Treasurer shall be transferred to the Tax De-partment
created by this Act, and the powers vested in, and the
duties imposed upon any officers provided for in said Act shall
become vested in, and imposed upon the Tax Department and
its officers provided for in this Act, but for the purpose of as-sessing
and collecting taxes under said Act, so much of said Chap-ter
26, of Volume 29, Laws of Delaware, as is necessary shall
remain in force until all taxes assessed or assessable thereunder
shall be collected.
All taxes received under the operations of this Act shall be
usable for the same purposes as are the taxes now received under
the provisions of the above mentioned Income Tax Law.
LAWS OF DELAWARE 45
INCOME TAX
All Acts or parts of Acts inconsistent with the provisions
of this Act be and the same are hereby repealed.
Section 36. AFFECT ON ACTIONS :This act shall not affect
actions or proceedings, civil or criminal, pending at the time this
act takes effect, brought by or against the State Treasurer, the
Collector of State Revenues or the special collectors of State
Revenues in respect to matters, the jurisdiction of which is not
vested in such officers. Any investigations, examination or pro-ceeding
undertaken, commenced or instituted by such Personal
Income Tax Officials or by the Attorney General, insofar as it
relates to the present State Income Tax, may be conducted and
continued to a final determination by the Tax Department in
accordance with the powers hereinbefore conferred.
Section 37. UNCONSTITUTIONALITY OR INVALIDITY :If any
clause, sentence, paragraph or part of this Act shall, for any rea-son,
be adjudged by any Court of competent jurisdiction to be
invalid, such judgment shall not affect, impair or invalidate the
remainder of this Act, but shall be confined in its operation to
the clause, sentence, paragraph or part thereof directly involved
in the controversy in which such judgment shall have been ren-dered.
No caption of any Article, Section or set of Sections shall
in any way affect the interpretation of this Act or any part
thereof.
Approved March 29, A. D. 1921.
LAWS OF DELAWARE
CHAPTER 10
STATE REVENUE
APPROPRIATIONS
AN ACT making appropriations for the expenses of the State Government, other
than legislative expenses, for the fiscal year ending on Monday Immediately
preceding the second Tuesday In January, In the year of our Lord One Thous-and
Nine Hundred and Twenty-two, and authorizing the borrowing of money to
supply casual deficiencies of Revenue for said fiscal year, and the Issuance of
notes or certificates of Indebtedness to secure the payment thereof.
Be it enacted by the Senate and House of Representatives
of the State of Delaware, in General Assembly met:
Section 1. That the several amounts named in this Act, or
so much thereof as may be necessary, are hereby appropriated
and authorized to be paid out of the treasury of this State to the
respective public officers of the respective departments and divi-sions
of Government, and for the several purposes hereinafter
specified, for the current fiscal year ending on Monday imme-diately
preceding the second Tuesday of January in the year of
our Lord one thousand nine hundred and twenty-two ; provided,
however, that all parts or portions of the several sums appro-priated
by this Act which, on said Monday immediately preced-ing
said second Tuesday of January, A. D. one thousand nine
hundred and twenty-two, shall not have been paid out of the
treasury, shall be *turned to the general fund of the treasury.
The said several sums hereby appropriated are as follows, viz :
EXECUTIVE DEPARTMENT
GOVERNOR
For the Governor for Salary $4,000.00
For the contingent expenses of the Governor's office 3,500.00
*So enrolled.
LAWS OF DELAWARE 47
APPROPRIATIONS
LIEUTENANT GOVERNOR
For the Lieutenant Governor for Salary as member
of Board of Pardons 100.00
DEPARTMENT OF THE SECRETARY OF STATE
For the Secretary of State for Salary $4,000.00
For the salary of Chief Clerk 2,000.00
For salary of Clerks for Office of Secretary of State 3,000.00
For contingent expenses of the Office of Secretary of
State 25,000.00
For official bond of the Secretary of .State 375.00
TREASURY DEPARTMENT
For salary of State Treasurer $3,500.00
For salary of Deputy State Treasurer 1,800.00
For contingent expenses of the office of State Treasurer 1,200.00
For contingent fund to be expended by the State Treas-urer,
for Assistants, for prosecuting and collect-ing
unpaid Income Tax for the year 1919 5,000.00
AUDITOR OF ACCOUNTS
For salary of Auditor of Accounts $3,600.00
For salary of the Deputy Auditor of Accounts 1,800.00
For contingent expenses of the office of Auditor of
Accounts 700.00
For contingent expenses under Sec. 22 of Senate Bill
No. 122 10,000.00
DEPARTMENT OF INSURANCE AND BANKING
For salary of the Insurance Commissioner $3,500.00
For salary of Clerk of the Insurance Commissioner . 1,000.00
For contingent expenses of Department of Insurance
and Banking 1,500.00
48 LAWS OF DELAWARE
APPROPRIATIONS
STATE LIBRARY
For salary of State Librarian $1,500.00
For contingent expenses of State Librarian 850.00
For purchase of new books 590.00
STATE LIBRARY COMMISSION
For the Appropriation for regular expenses $5,000.00
For contingent expenses State Library Commission zoo.u0
GAME AND FISH COMMISSION
For the salary Chief Game & Fish Warden $600.00
For enforcing uniform Fish Law 200.00
For propagation of fish and game 600.00
OYSTER REVENUE COLLECTOR
For the salary of Oyster Revenue Collector
For the salary of Officers and Crew of Watch Boat .
For the contingent expenses of the Office of Oyster
Revenue Collector
STATE REVENUE COLLECTOR
For salary of State Revenue Collector $1,800.00
For contingent expenses of State Revenue Collector . 600.00
SPECIAL COLLECTORS OF STATE REVENUE
For salaries of Special Collectors of State Revenue. $2,800.00
For contingent funds of Special Collectors of State
Revenue 1,200.00
REGISTERS OF WILLS
For salaries $800.00
$960.00
2,640.00
100.00
LAWS OF DELAWARE 49
APPROPRIATIONS
STATE PROPERTY-INSURANCE AND CARE OF
For the salary of janitor of the State House $500.00
For the salary of Assistant Janitor of State House 400.00
For the salary of one night janitor 500.00
For heat, light and repair ' 7,500.00
For water rent, State House and Armory 112.50
For fire insurance on all State property for the year
1921 10,000.00
LABOR COMMISSION OF DELAWARE
For the contingent expenses of the Labor Commission
of Delaware $3,000.00
For the salary of Child Labor Inspector 1,800.00
For the salary of the Ten-Hour Inspector 1,000.00
CANNERY INSPECTOR
For the salary of Cannery Inspector $1,000.00
For the contingent expenses of Cannery Inspector . 500.00
For the expenses of Supervisors of Institutions 100.00
AUTOMOBILE INSPECTORS
For salaries of Automobile Inspectors $900.00
BOARD OF STATE SUPPLIES
For printing fund $45,000.00
For contingent expenses of Board of State Supplies. 500.00
DEPARTMENT OF JUSTICE
For the salary of the Chancellor $7,500.00
For the Chancellor for reporting 200.00
For the salary of Stenographer to the Chancellor 2,000.00
For the contingent expenses of the Court of Chancery 400.00
For the salary of the Chief Justice 7,500.00
50 LAWS OF DELAWARE
APPROPRIATIONS
For the salaries of the Associate Judges 23,800.00
For the Associate Judge in Kent Co. for reporting 200.00
For the salary of the Court Stenographer 2,000.00
For transcripts of Supreme Court and Asst. Sten-ographers
2,500.00
JUDICIAL REPORTS
For William H. Boyce, for 200 copies of Vol. $2,000.00
For William H. Boyce, for 100 copies of Vol. VII 1,000.00
For John R. Nicholson, for one volume of his Re-ports
as Chancellor 800.00
For Charles M. Curtis, for Reports 1,000.00
ATTORNEY GENERAL
For the salary of the Attorney General $3,600.00
For the salary of the Deputy Attorney General for
New Castle County 1,500.00
For the salary of the Deputy Attorney General for
Kent County 1,000.00
For the salary of the Deputy Attorney General for
Sussex County 1,000.00
For the salary of Chief Deputy Attorney General 1,500.00
For the contingent expenses for Attorney General 7,500.00
For the salaries of State Detectives 5,600.00
For the Actual Expenses in serving Requisition Papers 1,000.00
EDUCATION
For the interest on bonds of the School Fund $10,727.10
For the Americanization of Foreign Residents 25,000.00
For the Child Welfare Commission 25,000.00
For the Child Welfare Commission for the State of
Delaware an additional sum of Thirty-five Thou-sand
Dollars 35,000.00
STATE SCHOOL TAX DEPARTMENT
For salary of State School Tax Commissioner $4,000.00
LAWS OF DELAWARE 51
APPROPRIATIONS
For salary of Personal Income Tax Deputy 3,000.00
For salary of Corporation Tax Deputy 3,000.00
For Assistants and Field Agents for the State School
Tax Commissioner 5,000.00
For Clerks and Stenographers for the State School
Tax Commissioner 2,500.00
For contingent fund for State Tax Commissioner .. 5,000.00
For stationery and printed forms for this Department 5,000.00
DELAWARE COLLEGE
For the interest on certificates of indebtedness to
Delaware College $4,980.00
For the Trustees of Delaware College (United
States Government Appropriation) 40,000.00
For the Trustees of Delaware College (Chair
of History) 2,500.00
For the Trustees of Delaware College for the
Maintenance of the Summer School for Teachers 4,500.00
For the Trustees of Delaware College for the main-tenance
of said College 83,500.00
For the Trustees of Delaware College for the main-tenance
of the Women's Affiliated College 53,000.00
For the Trustees of Delaware College for the main-tenance
of the Agriculture Department and
the State Experiment Farm 20,000.00
For the Trustees of Delaware College for paying
expenses incurred in the maintenance of Delaware
College, the Women's College and the Agricul-tural
Department 91,475.54
For the Trustees of Delaware College to secure
aPpropriation under Act of Congress known as
Smith-Lever Act 7,203.60
For the Trustees of Delaware College to secure
appropriation provided in Act of Congress supple-mental
to Smith-Lever Act, when a d if passed 3,001.50
For the Trustees of Delaware College fot main-tenance
of Farmers' short course 1,000.00
52 LAWS OF DELAWARE
APPROPRIATIONS
STATE COLLEGE FOR COLORED STUDENTS
For the Trustees- of the State College for colored stu-dents
(U. S. Government Appropriation) $10,000.00
For the Trustees of the State School for Colored stu,
dents for the improvement of building and
grounds 15,000.00
For the Trustees of the State College for Colored stu-dents
for summer schools 500.00
For board for colored teachers for summer schools 500.00
STATE REFORMATORY SCHOOLS
For Ferris Tndustrial School of Delaware, operation .$25,000.00
For Ferris Industrial School of Delaware, Repairs
and Replacement 6,000.00
For the Industrial School for colored girls of Delaware 1,500.00
For the Delaware Industrial School for Girls 6,000.00
For the Delaware Industrial School for Girls an addi-tional
sum of Four Thousand Dollars 4,000.00
LIBRARIES
For the Chairman of the Committee on Traveling Li-braries
of the State Federation of Women's Clubs
for establishing libraries $100.00
For Free Libraries in School Districts 600.00
CHARITIES AND ELEEMOSYNARY INSTITUTIONS
For the Board and Tuition of indigent, deaf, dumb,
blind and idiotic children $15,000.00
For St. Michael's Day Nursery and Hospital for Babies 5,000.00
For the Society for the Prevention of Cruelty to Chil-dren
900.00
For the Delaware Commission for the Blind 10,000.00
For the Delaware Commission for the Blind, appren-tices
1,000.00
For the burial of indigent soldiers, sailors and marines 700.00
LAWS OF DELAWARE 53
APPROPRIATIONS
For the proper observance of Memorial Day 1,000.00
For the Old Folks' Home at Dover 2,500.00
For the Soldiers' Rest Room at Delaware City 200.00
For Home for Feeble Minded at Stockley 25,000.00
'For the Mothers' Pension Fund 30,000.00
For the State Board of Charities, Dependent Children
Act 2,000.00
For the Layton Home for Aged Colored People 1,000.00
For the State Board of Charities, Annual Appropria-tion
5,000.00
For Delaware State Hospital at Farnhurst, for Gen-eral
Maintenance 190,067.74
For Delaware State Hospital at Farnhrst, Amusement
Fund 600.00
For Delaware State Hospital at Farnhurst, Improve-ment
and Repairs 381,485.00
HISTORICAL RECORDS .
For the expenses of the Public Archives Commission 2,000.00
For the Historical Society of Delaware 300.00
For Purchase of State Papers 500.00
PUBLIC HIGHWAYS
For the Improvement of the Public Highways in the
three Counties $30,000.00
For the salary of the State Highway Commission of
New Castle County 1,000.00
For the State Highway Commission, Condemnation
proceedings 15,000.00
PUBLIC HEALTH
For the expenses of the State Board of Health 6,000.00
For the expenses of the Board of Vital Statistics 2,000.00
For the Pathological and Bacteriological Laboratory 10,000.00
For the purchase and distribution of Diphtheria Anti-
Toxin and for immunizing purposes 5,000.00
54 LAWS OF DELAWARE
APPROPRIATIONS
For the State Tuberculosis Commission, to defray the
expenses thereof
For the State Tuberculosis Commission to
the care of colored consumptives
For the State Tuberculosis Commission,
appropriation
For the Medical Council of Delaware
For the State Board of Pharmacy
For the State Board of Dental Examiners
For the State Board of Health to provide
supervise midwives
For reporting diseases dangerous to public
AGRICULTURE
PUBLIC DEFENSE
NATIONAL GUARD
For Salary of Adjutant General $1,600.00
For Clerk Hire, Adjutant General's Office 3,000.00
For appropriations to companies, band and headquar-
- ters 6,600.00
For Clothing, Allowance, Officers 1,000.00
For wages of Janitor and Watchman, Light and Heat,
telephone and telegraph, postage, printing and
provide for
Nurse to
20,000.00
10,000.00
25,000.00
300.00
250.00
300.00
2,000.00
health.. 2,500.00
For State Board of Agriculture $10,000.00
For Peninsula Horticultural Society 1,000.00
For analyzing Fertilizers and Feeds 10,000.00
For controlling Diseases of Livestock 5,000.00
For Poultry DiseasesSpecial 1,000.00
For Encouraging Poultry Breeding 300.00
For Tuberculosis Eradication 50,000.00
For Hog Cholera Serum and Virus 3,000.00
For Agricultural Demonstrations 3,000.00
For Farmers' Institutes 1,000.00
For Bureau of Markets 4,000.00
For Corn Shows and Premiums 400.00
extra annual
LAWS OF DELAWARE 55
APPROPRIATIONS
publication, armory supplies, officers' bond and
insurance, repairs and maintenance of armories,
and traveling expenses of officers 6,130.00
For State Rifle Range; Wages of Caretaker and la-borer,
insurance, repairs and maintenance 2,270.00
For emergency fund, to be expended only in case of em-ergencies,
upon warrant of the. Governor and the
State Military Board 3,000.00
For shelter for material supplied the State by the
United States Government, subject to a credit of
$8,000.00 in the hands of the Adjutant General
from the appropriation of 1920 15,000.00
For so much as may be used in 1921 of the appropria-tion
of $5,000 for collection, publication and pres-ervation
of records, history and statistics ;
preservation of colors, standards and battle flags
and relics of Delaware troops in wars in which the
State participated, not to exceed 5,000.00
For hire of two clerks to January 1, 1922, to assist the
families of deceased service men and former serv-ice
men or their dependents in adjusting claims
with the Government 2,400.00
For so much as may be used in 1921 of the appropria-tion
for collection of photographs of deceased sol-diers
of Delaware killed in action, died of wounds
or lost life in performance of duty while serving
in the Military or Naval forces during the War
with Germany, not to exceed 500.00
For expense of conducting military and naval funerals
of deceased service men from Delaware brought
from overseas, $125.00 per funeral
INTEREST ON BONDED INDEBTEDNESS
For the interest on the issue of 1907, Farmers' Bank,
Dover $9,200.00
For the interest on the issue of 1907, Farmers' Bank,
Wilmington 1,600.00
For the interest on the issue of 1907, Farmers' Bank,
5 6 LAWS OF DELAWARE
APPROPRIATIONS
Wilmington 800.00
For the interest on the issue of 1897, Philadelphia
National Bank 7,350.00
For Farnhurst, interest on bonds 2,200.00
For Women's Affiliated College, interest on Bonds 4,600.00
ELECTIONS
For the Department of Elections of the City of Wil-mington
7,800.00
For Registrars and Assistant Registrars 30,000.00
MISCELLANEOUS
For the payment for Portraits of Prominent Dela-wareans
500.00
For the Portraits of Governors of Delaware 350.00
For the Compensation of Assessors 800.00
For the Delaware State Fair 10,000.00
For the Kent and Sussex County Fair 5,000.00
For the Conference of Governors 350.00
For the Robbins Hose Company 250.00
For Aetna Hose, Hook & Ladder Company 500.00
For the Redemption of State Bonds 5,000.00
For the Appropriation to meet appropriation of the
Smith-Hughes Vocation Fund 23,000.00
For premiums on Bonds of Officers to be paid by the
State 600.00
For the Indian .River Commission 10,000.00
For the Appropriation for Murderkill River Bridge 25,000.00
For the Appropriation under S. B. No. 47Newark
Armory 1,468.56
For New Castle State Armory, for heat, light and
plumbing 5,500.00
For the Commission for building jetties and groins at
Rehoboth Beach 35,000.00
For the State Highway Department, annual appropria-tion
150,000.00
For Indian River Inlet Commission, expenses 300.00
The said notes or certificates of indebtedness shall be signed
by the Governor, the Secretary of State, and the State Treas-
LAWS OF DELAWARE 57
APPROPRIATIONS
For New Castle Fire Company 500.00
For the commission created under House Bill No. 129,
to have painted a picture covering a period of the
War of the Rebellion, Seven Thousand Five Hun-dred
Dollars 7,500.00
For State Department of Education from Jan. 1st, to
June 30th, 1921 11,500.00
For Payment of Salaries of County Superintendents,
County Supervisors and Attendance Officers for
said period 10,150.00
Section 2. If the estimated revenues of the State of Dela-ware
shall prove to be insufficient for the payment of the sev-eral
appropriations provided for herein, to provide for casual
deficiencies of revenue for said fiscal year, and in order that the
appropriations hereinabove enumerated may be promptly paid,
the State Treasurer is hereby authorized to issue notes or certi-ficates
of indebtedness of the State of Delaware to such an
amount as he shall, by and with the consent of the Governor
and the Secretary of State, deem necessary to meet and to pay
any of said appropriations, or any part of any of said appro-priations,
as to which the revenues of the State of .Delaware
for the fiscal year aforesaid may prove to be insufficient, not,
however, to exceed the sum of one hundred thousand dollars.
The said notes or certificates of indebtedness shall be in such
denominations, and have such form as the Governor, the Secre-tary
of State, and the State Treasurer may determine, and shall
be payable at any period not exceeding one year from the dap
of the issuance thereof out of any moneys in the treasury of
the State not otherwise appropriated. The said notes or certi-ficates
of indebtedness shall be numbered consecutively, and
shall be dated the fifteenth day of November, 1921. The prin-cipal
of said notes or certificates of indebtedness shall be pay-able
at the Farmers' Bank, at Dover, on the date of their ma-turity
upon presentation thereat and surrender thereof.
58 LAWS OF DELAWARE
APPROPRIATIONS
iirer, for and on behalf of the State, and shall have the great seal
of the State of Delaware impressed thereon or affixed thereto.
,
Section 3. The Governor, the State Treasurer and the
Secrtary of State shall constitute a Commission to negotiate
and arrange for the sale or disposition of said notes or certifi-cates
of indebtedness.
Section 4. That all moneys received by the State Treas-urer
from the sale of the said notes or certificates of indebted-ness
by this Act authorized to be issued', shall be and they are
hereby specially pledged and appropriated to and for the pay-ment
of the several appropriations, or any part or portiOn there-of
hereinabove enumerated and set forth, as to which the rev-enues
of the State for the said fiscal year may prove to be insuffi-cient;
provided, however, if, for the payment of said appropria-tions
it shall be necessary to sell said notes or certificates of
indebtedness, or any of them, and there shall remain a balance
in the hands of the State Treasurer derived from said sale of
said notes or certificates of indebtedness, after the said appro-priations
shall have been paid, then such balance is hereby appro-priated
and the State Treasurer is hereby authorized and di-rected
to pay such balance into the sinking fund of the State
of Delaware.
Section 5. That the public faith of the State of Delaware
is hereby pledged for the full and complete payment of the
principal and interest of the notes or certificates of indebtedness
authorized by this Act, and said notes or certificates of indebted-ness
shall be, and the same are exeMpted from taxation for any
purposes by this State.
Section 6. That all expenses incident to the advertising,
preparation, the issuing and delivering of said notes or certi-ficates
of indebtedness shall be allowed to the said State Treas-urer,
and shall be paid by him out of any money in the treasury
of the State not otherwise appropriated upon the production
LAWS OF DELAWARE 59
APPROPRIATIONS
and exhibition by the said State Treasurer of the necessary
vouchers thereof as by law required with reference to other dis-bursements
of the public fund.
Approved April 28, A. D. 1921.
60 LAWS OF DELAWARE
CHAPTER 11
STATE REVENUE
APPROPRIATIONS
AN ACT making appropriations for the expenses of the State Government, other
than legislative expenses, for the fiscal year ending on Monday immediately
preceding the second Ttlesday in January, In the year of our Lord One Thous-and
Nine Hundred and Twenty-three, and authorizing the borrowing of money
to supply casual deficiencies of revenue for said fiscal year, and the issuance of
notes or certificates of indebtedness to secure the payment thereof.
Be it enacted by the Senate and House of Representatives
of the State of Delaware in General Assembly met:
Section 1. That the several amounts named in this Act, or
so much thereof as may be necessary, are hereby appropriated
and authorized to be paid out of the Treasury of this State to
the respective public officers of the respective departments and
divisions of Government, and for the several purposes herein-after
specified, for the current fiscal year ending on Monday
immediately preceding the second Tuesday of January in the
year of our Lord one thousand nine hundred and twenty-three;
provided, however, that all parts or portions of the several sums
appropriated by this Act which, on said Monday immediately
preceding said second Tuesday of January, A. D. One Thousand
Nine Hundred and Twenty-three, shall not have been paid out
of the Treasury, shall be returned to the general fund of the
treasury. The said several sums hereby appropriated are as
follows, viz :
EXECUTIVE DEPARTMENT
GOVERNOR
For the Governor for salary $4,000.00
For the contingent expenses of the Governor's office 3,500.00
LAWS OF DELAWARE 61
APPROPRIATIONS
. LIEUTENANT GOVERNOR
For the Lieutenant Governor for salary as member of
Board of Pardons 100.00
DEPARTMENT OF THE SECRETARY OF STATE
For the Secretary of State for salary $4,000.00
For the salary of Chief -Clerk 2,000.00
For salary of Clerks for Office of Secretary of State 3,000.00
For contingent expenses of the office of Secretary of
State 25,000.00
For official bond of the Secretary of State 375.00
TREASURY DEPARTMENT
For salary of State Treasurer 3,500.00
For Salary of Deputy State Treasurer 1,800.00
For contingent expenses of the office of State Treasurer 1,200.00
AUDITOR OF ACCOUNTS
For Salary of Auditor of Accounts 3,600.00
For Salary of the Deputy Auditor of Accounts .. . 1,800.00
For contingent expenses of the office of Auditor of
Accounts 700.00
For contingent expenses under Sec. 22 of Senate Bill
#122 10,000.00
DEPARTMENT OF INSURANCE AND BANKING
For salary of the Insurance Commissioner $3,500.00
For salary of Clerk of the Insurance Commissioner 1,000.00
For contingent expenses of Department of Insurance
and Banking 1,500.00
, STATE LIBRARY
For the salary of State Librarian $1,500.00
62 LAWS OF DELAWARE
APPROPRIATIONS
For contingent expenses of State Librarian 850.00
For purchase of new books 500.00
STATE LIBRARY COMMISSION
For the Appropriation for regular expenses $5,000.00
For contingent expenses State Library Commission 200.00
GAME AND FISH COMMISSION
For the salary Chief Game & Fish Warden $600.00
For enforcing uniform Fish Law 200.00
For propagation of fish and game 600.00
OYSTER REVENUE COLLECTOR
For the salary of Oyster Revenue Collector $960.00
For the salary of Officers and Crew of Watch Boat 2,640.00
For the contingent expenses of the Office of Oyster
Revenue Collector 100.00
STATE REVENUE COLLECTOR
For salary of State Revenue Collector $1,800.00
For contingent expenses of State Revenue Collector 600.00
SPECIAL COLLECTOR OF STATE REVENUE
For salaries of Special Collectors of State Revenue. $2,800.00
For contingent funds of Special Collectors of State
Revenue 1,200.00
REGISTERS OF WILLS
For salaries $800.00
STATE PROPERTY-INSURANCE AND CARE OF
For the salary of janitor of the State House $500.00
LAWS OF DELAWARE 63
APPROPRIATIONS
For the salary of Assistant Janitor of State House 400.00
For the salary of one night janitor 500.00
For heat, light and repair 7,500.00
For water rent, State House and Armory 112.50
For fire insurance on all State property for the year
1921 10,000.00
LABOR COMMISSION OF DELAWARE
For the contingent expenses of the Labor Commission
of Delaware $3,000.00
For the salary of Child Labor Inspector 1,800.00
For the salary of the Ten-Hour Inspector 1,000.00
CANNERY INSPECTOR
For the salary of Cannery Inspector $1,000.00
For the contingent expenses of Cannery Inspector 500.00
For the expenses of Supervisors of Institutions 100.00
AUTOMOBILE INSPECTORS
For salaries of Automobile Inspectors $900.00
BOARD OF STATE SUPPLIES
For printing fund $45,000.00
For contingent expenses of Board of State Supplies 500.00
DEPARTMENT OF JUSTICE
For the salary of the Chancellor $7,500.00
For the Cliancellor for reporting 200.00
For the salary of Stenographer to the Chancellor 2,000.00
For the contingent expenses of the Court of Chancery 400.00
For the salary of the Chief Justice 7,buti.u0
For the salaries of the Associate Judges 28,800.00
For the Associate Judge in Kent County for reporting 200.00
64 LAWS OF DELAWARE
. APPROPRIATIONS
For the salary of the Court Stenographer 2,000.00
For transcripts of Supreme Court and Asst. Sten-ographers
2,500.00
JUDICIAL REPORTS
For William H. Boyce, for 200 copies of Reports . . $2,000.00
For Charles M. Curtis, for Reports 1,000.00
ATTORNEY GENERAL
For the salary of the Attorney General $3,600.00
For the salary of the Deputy Attorney General for New
Castle County 1,500.00
For the salary of the Deputy Attorney General for
Kent County 1,000.00
For the salary of the Deputy Attorney General for
Sussex County 1,000.00
For the salary of Chief Deputy Attorney General 1,500.00
For the contingent expenses for Attorney General 7,500.00
For salaries of State Detectives 5,600.00
For the Actual Expenses in serving Requisition Papers 1,000.00
EDUCATION
For the interest on bonds of the School Fund $10,727.10
For the Americanization of Foreign Residents 25,000.00
For the Child Welfare Commission 25,000.00
For the Child Welfare Commission for the State of Del-aware
an additional sum of Thirty-five Thousand
Dollars ($35,000) 35,000.00
STATE SCHOOL TAX DEPARTMENT
For Salary of State School Tax Commissioner 4,000.00
For salary of Personal Income Tax Deputy 3,000.00
For Salary of Corporation Tax Deputy 3,000.00
For Assistants and Field Agents for the State School
Tax Commissioner 5,000.00
LAWS OF DELAWARE 65
APPROPRIATIONS
For Clerks and Stenographers for the State School
Tax Commissioner 2,500.00
For contingent fund for State Tax Commissioner. . . 5,000.00
For Stationery and Printed forms for this Department 5,000.00
DELAWARE COLLEGE
For the interest on certificates of indebtedness to
Delaware College $4,980.00
For the Trustees of Delaware College (United
States Government Appropriation) 40,000.00
For the Trustees of Delaware College (Chair of
History) 2,500.00
For the Trustees of Delaware College for the main-tenance
of the Summer School for Teachers. . 4,500.00
For the Trustees of Delaware College for the main-tenance
of the said College 83,500.00
For the Trustees of Delaware College for the
maintenance of the Women's Affiliated College . . 53,000.00
For the Trustees of Delaware College for the
maintenance of the Agriculture Department and
the State Experiment Farm 20,000.00
For the Trustees of Delaware College to secure
appropriation under Act of Congress known as
Smith-Lever Act 8,204.00
For the Trustees of Delaware College to secure
appropriation provided in Act of Congress sup-plemental
to Smith-Lever Act, when and if passed 3,001.50
For the Trustees of Delaware College maintenance
of Farmers' short course 1,000.00
STATE COLLEGE FOR COLORED STUDENTS
For the Trustees of the State College for colored stu-dents
(U. S. Government appropriation) 10,000.00
For the Trustees of the State School for colored stu-dents
for the improvement of building and grounds 15,000.00
For the Trustees of the State College for colored stu-
66 LAWS OF DELAWARE
APPROPRIATIONS
dents for summer schools 500.00
For board "for colored teachers for summer schools 500.00
STATE REFORMATORY SCHOOLS
For Ferris Industrial School of Delaware, operation. . $25,000.00
For Ferris Industrial School of Delaware, Repairs
and Replacement 3,000.00
For the Industrial School foi colored girls of Delaware 1,500.00
For the Delaware Industrial School for Girls 6,000.00
For the Delaware Industrial School for Girls an addi-tional
sum of Four Thousand Dollars 4,000.00
LIBRARIES
For the Chairman of the Committee on Traveling Li-braries
of the State Federation of Women's Clubs
for establishing libraries
For Free Libraries in School Districts
CHARITIES AND ELEEMOSYNARY INSTITUTIONS
For the Board and Tuition of indigent, deaf, dumb,
blind and idiotic children 15,000.00
For St. Michael's Day Nursery and Hospital ior Babies 5,000.00
For the Society for the Prevention of Cruelty to Chil-dren
900.00
For the Delaware Commission for the Blind 10,000.00
For the Delaware Commission for the Blind, appren-tices
1,000.00
For the burial of indigent soldiers, sailors and marines 700.00
For the proper observance of Memorial Day 1,000.00
For the Old Folks' Home at Dover 2,500.00
For the Sdldiers' Rest Room at Delaware City . 200.00
For Home for Feeble Minded at Stockley 20,000.00
For the Mothers' Pension Fund 30,000.00
For the State Board of Charities, Dependent Children
Act - 2,000.00
For the Layton Home for Aged Colored People 1,000.00
100.00
600.00
LAWS OF DELAWARE 67
APPROPRIATIONS
For the State Board of Charities, annual appropriation 5,000.00
For Delaware State Hospital at Farnhurst, for Gen-eral
Maintenance $190,067.74
For Delaware State Hospital at Farnhurst, Amuse-ment
Fund 600.00
HISTORICAL RECORDS
For the expenses of the Public Archives Commission $2,000.00
For the Historical Society of Delaware 300.00
For Purchase of State Papers 500.00
PUBLIC HIGHWAYS
For the Improvement of the Public Highways in the
three Counties $30,000.00
For the Salary of the State Highway Commission of
New Castle County 1,000.00
For the State Highway Commission, condemnation
proceedings 15,000.00
PUBLIC HEALTH
For the expenses of the State Board of Health $6,000.00
For the expenses of the Board of Vital Statistics . 2,000.00
For the Pathological and Bacteriological Laboratory 10,000.00
For the purchase and distribution of Diphtheria Anti-
Toxin and for immunizing purposes 5,000.00
For the State Tuberculosis Commission, to defray the
expenses thereof 20,000.00
For the State Tuberculosis Commission to provide for
the care of colored consumptives 10,000.00
For the State Tuberculosis Commission, extra annual
appropriation 25,000.00
For the Medical Council of Delaware 300.00
For the State Board of Pharmacy 250.00
For the State Board of Dental Examiners 300.00
For the State Board of Health to provide Nurse to
supervise midwives 2,000.00
68 LAWS OF DELAWARE
APPROPRIATIONS
For reporting diseases dangerous to public health.... $2,500.00
AGRICULTURE
For State Board of Agriculture $10,000.00
For Peninsula Horticultural Society 1,000.00
For Analyzing Fertilizers and Feeds 10,000.00
For Controlling Diseases of Live Stock 5,000.00
For Poultry DiseasesSpecial 1,000.00
For Encouraging Poultry Breeding 300.00
For Tuberculosis Eradication 50,000.00
For Farmers' Institutes 1,000.00
For Bureau of Markets 4,000.00
Corn Shows and Premiums 400.00
PUBLIC DEFENSE
NATIONAL GUARD
For salary of Adjutant General $1,600.00
For Clerk Hire, Adjutant General's Office 3,000.00
For Appropriations to Companies, Band and Head-quarters
6,600.00
For Clothing Allowance, Officers 1,000.00
For Wages of Janitor and Watchman, Light and heat,
Telephone and Telegraph, Postage, Printing and
Publication, Armory Supplies, Officers' Bond and
Insurance, Repairs and Maintenance of Armo-ries,
and Traveling Expenses of Officers 6,130.00
For State Rifle Range; Wages of Caretaker and la-borer,
insurance, repairs and maintenance 2,270.00
For Emergency Fund : To be expended only in .case
of emergencies, upon warrant of the Governor
and the State Military Board 3,000.00
For so much as may be used of the balance remaining
January 1, 194 of the appropriation for the col-lection,
publication and preservation of records,
history and statistics; preservation of colors,
standards and battle flags and relics of Delaware
LAWS OF DELAWARE 69
APPROPRIATIONS
troops in wars in which the State participated
not to exceed the aggregate for the two years, of 5,000.00
For so much as may be used in 1922 of the balance re-maining
from 1921 of the appropriation for col-lection
of photographs of deceased soldiers of
Delaware killed in action, died of wounds or lost
life in performance of duty while serving in the
Military or Naval forces during the war with
Germany not to exceed the aggregate, for the
two years, of 500.00
For expense of conducting Military and Naval Fu-nerals
of deceased service men from Delaware
brought from overseas, $125.00 per funeral
INTEREST ON BONDED INDEBTEDNESS
For the interest on the issue of 1907, Farmers' Bank,
Dover 9,200.00
For the interest on the issue of 1907, Farmers' Bank,
Wilmington 1,600.00
For the interest on the issue of 1907, Farmers' Bank,
Wilmington 800.00
For the interest on the issue of 1897, Philadelphia
National Bank 7,350.00
For Farnhurst, interest on bonds 2,200.00
For Women's Affiliated College, interest on bond ... . 4,600.00
ELECTIONS
For the Department of Elections of the City of Wil-mington
7,800.00
For Registrars and Assistant Registrars 30,000.00
MISCELLANEOUS
For the payment for portraits of Prominent Dela-wareans
$500.00
For the Portraits of Governors of Delaware 350.00
For Compensation of Assessors 800.00
70 LAWS OF DELAWARE
APPROPRIATIONS
For the Delaware State Fair 10,000.00
For the Kent and Sussex County Fair 5,000.00
For the Conference of Governors 350.00
For the Robbins Hose Company 250.00
For the redemption of State Bonds 10,000.00
For the appropriation to meet appropriation of the
Smith-Hughes Vocation Fund 23,000.00
For premiums on bonds of officers to be paid by the
State 600.00
For the State Highway Department, annual appropria-tion
150,000.00
Section 2. If the estimated revenues of the State or Dela-ware
shall prove to be insufficient for the payment of the sev-eral
appropriations provided for herein, to provide for casual
deficiencies of revenue for said fiscal year, and in order that
the appropriations hereinabove enumerated may be promptly
paid, the State Treasurer is hereby authorized to issue notes
or certificates of indebtedness of the State of Delaware to such
an amount as he shall, by and with the consent of the Gov-ernor
and the Secretary of State, deem necessary to meet and
to pay any of said appropriations, or any part of any of said
appropriations, as to which the revenues of the State of Dela-ware
for the fiscal year aforesaid may prove to be insufficient,
not, however, to exceed the sum of one hundred thousand dol-lars.
The said notes or certificates of indebtedness shall be in
such denominations, and have such form as the Governor, the
Secretary of State, and the State Treasurer may determine, and
shall be payable at any period not exceeding one year from the
date of the issuance thereof out of any moneys in the Treasury
of the State not otherwise appropriated. The said notes or cer-tificates
of indebtedness shall be numbered consecutively, and
shall be dated the fifteenth day of November, 1922. The prin-cipal
of said notes or certificates of indebtedness shall be pay-able
at the Farmers' Bank, at Dover, on the date of their ma-turity
upon presentation thereat and surrender thereof.
The said notes or certificates of indebtedness shall be signed
by the Governor, the Secretary of State, and the State Treas-
LAWS OF DELAWARE 71
APPROPRIATIONS
urer, for and on behalf of the State, and shall have the great
seal of the State of Delaware impressed thereon or affixed
thereto.
Section 3. The Governor, the State Treasurer and the Sec-retary
of State shall constitute a Commission to negotiate and
arranke for the sale or disposition of said notes or certificates
of indebtedness.
Section 4. That all moneys received by the State Treas-urer
from the sale of the said notes or certificates of indebted-ness
by this Act authorized to be issued, shall be and they are
hereby specially pledged and appropriated to and for the pay-ment
of the several appropriations, or any part or portion there-of
hereinabove enumerated and set forth, as to which the rev-enues
of the State for the said fiscal year may prove to be insuf-ficient;
provided, however, if, for the payment of said appro-priations
it shall be necessary to sell said notes or certificates
of indebtedness, or any of them, and there shall remain a bal-ance
in the hands of the State Treasurer derived from said
sale of said notes or certificates of indebtedness, after the said
appropriations shall have been paid, then such balance is hereby
appropriated and the State Treasurer is hereby authorized and
directed to pay such balance into the sinking fund of the State
of Delaware.
Section 5. That the public faith of the State of Delaware
is hereby pledged for the full and complete 'payment of the
principal and interest of the notes or certificates of indebtedness
authorized by this Act, and said notes or certificates of indebted-ness
shall be, and the same are exempted from taxation for any
purposes by this State.
Section 6. That all expenses incident to the advertising,
preparation, the issuing and delivering of said notes or certifi-cates
of indebtedness shall be allowed to the said State Treasurer,
and shall be paid by him out of any money in the treasury of
the State not otherwise appropriated, upon the production and
72 LAWS OF DELAWARE
APPROPRIATIONS
exhibition by the said State treasurer of the necessary vouchers
thereof as by law required with reference to other disburse-ments
of the public fund.
Approved April 28, A. D. 1921.
LAWS OF DELAWARE 73
CHAPTER 12
STATE REVENUE
APPROPRIATIONS
CLAIMS
AN ACT appropriating cehtain money out af the State Treasury of the State of
Delaware to pay certain claims against the State.
Be it enacted by the Senate and House of Representatives
of the State of Delaware, in General Assembly met:
Section 1. That the several sums of money hereinafter
named are hereby appropriated out of the Treasury of this State
for the purpose of paying the claims hereinafter mentioned, and
the State Treasurer is hereby authorized and directed to pay
the same as follows :
James W. Wise $4,815.90
James R. Hunter 339.00
Alfred Raikes 183.65
Alice B. Kingsbury 20.00
Margaret H. Camac 20.00
Catherine McCaffrey 20.00
Helen E. Beckwith 20.00
Paige B. Catchings 20.00
Olive R. Buell 20.00
H. J. Marshall 75.00
Robert Smith 75.00
Aaron Paskins 75.00
Agnes G. Willey 150.00
Charles Zanders 15.25
Thomas Day 400.00
Alfred Neill 296.00
William Wickes 10.00
Dover Machine Works 206.57
74 LAWS OF DELAWARE
CLAIMS
J. E. Beck Company 35.00
Charles M. Smith Company 77.30
G. Austin Merritt 84.60
H. S. Ledenham 150.00
George T. Derrickson 22.50
William Barnett 15.00
Charles Tingle 15.00
Erasmus Matthews 22.50
Rolly C. Murray 15.00
Charles J. Baker 15.00
Harold S. Creamer 116.00
Alfred Raikes 120.00
Charles Murray 3.00
J. Danforth Bush, Wilmington 267.84
James W. Robertson, Wilmington 299.36
William J. Lutz, Wilmington 279.36
J. G. Highfield, Jr., Wilmington 390.24
John M. Walker, Hockessin 362.00
John F. Richards, Newark 378.40
James McIntire, Elkton, Md. 384.32
John E. Latta, Townsend 108.00
L. M. Price, Smyrna 72.00
Charles Hopkins, Dover 70.64
James F. Alice, Jr., Dover 18.36
Charles D. Murphy, Harrington 97.20
Wallace S. Handy, Milford 175.16
I. D. Short, Milford 144.00
Captain George B. Insley, Bethel 279.36
Asa Bennett, Frankford 335.20
Harry Prettyman, .Hollyville 298.40
J. Carey Palmer, Milton 310.88
Harry H. Marr, Wilmington 279.36
Robert W. Rramer, Wilmington 332.80
Henry Wilson, Wilmington 299.36
William E. Virden, Wilmington 308.53
Samuel J. White, Wilmington 279.36
Frank C. Miller, Wilmington 382.36
William Lord, Marshallton 293.38
Richard G. guaingham, Newark 378.72
LAWS OF DELAWARE
CLAIMS
75
Charles L. Medi11, Newark 338.40
Edward S. Megginson, New Castle 241.84
William J. Crompton, Porter 155.94
Edward Lester, Jr., St. Georges 192.96
Alexander P. Corbit, Odessa 150.60
Walter Lee, Townsend 105.12
A. Jefferson Staats, Townsend 149.44
John E. Wilson, Smyrna 69.12
William B. ,Harrington, Cheswold 28.80
Harry B. Clark, Kenton 139.46
Robert J. Schneider, Dover 46.83
Frank Hall Davis, Dover 31.42
Walter J. Paskey, Sr., Harrington 104.86
Willard S. Brown, Magnolia 40.32
Edward Dill, Felton 81.71
P. H. Noble, Harrington 164.24
B. F. Davis, Milford 180.75
Harry B. Clendaniel, Lincoln City 166.63
Charles M. Kinder, Bridgeville 195.84
Samuel S. Gray, Seaford 230.34
John T. Phillips, Bethel 234.46
George H. Otwell, Laurel 254.46
Seth H. Hudson, Dagsboro 302.74
Elmer J. Turner, Franlcford 354.48
John D. Warrington, Millsboro 321.96
Hiram S. Smith, Georgetown 257.76
Thomas W. Turner, Lewes, Del. 304.24
J. A. Downes 30.00
The Index 201.50
The Index 52.00
Harrington Journal 1,070.00
Dr. Robert W. Tomlinson 75.00
Dr. T. H. Davies 75.00
T. H. Weisenburg, M D. 225.00
Earl D. Willey 215.00
George M. Fisher 40.12
Phillip Burnett 10.28
Hotel Richardson (Inauguration) 61.50
76 LAWS OF DELAWARE
CLAIMS
L. H. Gulick 190.05
Kells, Newark 449.40
Kells, Newark 197.20
William Galigna (stamps) 22.75
David Coverdale 75.00
Frank P. Mahoney 133.33
Alice B. Kingsbury 25.00
J. Seward Dailey 550.00
0. T. Cannon 550.00
Charles A. L. Lingo 550.00
George H. Carroll 550.00
Thomas W. Killen 48.00
Marvel 0. Watson (Page Court) 24.00
John E. Cook, Sheriff 16.00
Charles W. Graham, Sheriff 8.00
Frank Jackson, Janitor 24.00
George H. Hogue 28.75
J. Norris Robinson 204.00
Star Publishing Company 520.00
Delaware Anti-Tuberculosis Society 749.90
J. Carey Palmer 110.00-
I. D. Short 55.00
Charles D. Murphy 40.00
Liberty Bell Council No. 21 10.00
J. C. Porter 10.00
Ira Wright 37.50
James & Roberts 12.25
G. E. Warrington 0 10.00
M. S. Coulbourn 2.00
Robinson Concert Band 25.00
Frederick D. Bendler 200.00
Harris Samonisky 200.00
J. Ilan Anderson 347.30
Julian B. Robinson 51.00
Ward H. Short 52.50
William D. Lank 37.50
Theodore M. Jarvis 37.50
John A. Craston Lumber Company 71.52
Approved April 1, A. D. 1921.
LAWS OF DELAWARE 77
CLAIMS
State Board of Charities 166.53
Milford Chronicle Publishing Company 779.00
Milford Chronicle Publishing Company 87.50
A. R. Saylor Printing Company 209.85
Dan M. Cochran 600.00
Mrs. E. B. Herpel 27.54
Frank C. Warner 31.47
Delawarean Publishing Company 15.00
Delaware State News 161.00
Delaware State News 2,960.25
Asa Bennett 266.78
The State Sentinel 5,198.31
The Delaware Republican 51.70
Western Union Telegraph Company 5.25
Postal Telegraph-Cable Company 1.56
Robert G. Houston 1,500.00
James H. Hughes 1,500.00
Wallace S. Handy 60.00
John F. Richards 44.10
J. Carey Palmer 42.12
Diamond State Telephone Company 341.05
Diamond State Telephone Company 250.22
Ellwood Wright 24.06
William Chandler 6.20
Harris Samonisky 4.00
H. S. Rausch 10.06
W. K. Yerger 7.44
C. W. W. Schantz 3.34
Isaac Rissmiller 4.18
H. E. Stahl 7.22
Robert Shilling 5.38
M. E. Stine 8.08
J. F. Parsons 10.94
J. Herbert Owens 9.8,2
E. J. Hardesty 19.50
Wallace S. Handy 30.00
Walter J. Paskey 30.00
78 LAWS OF DELAWARE
CHAPTER 13
STATE REVENUE.
APPROPRIATIONS
AN ACT appropriating certain money out of the State Treasury of the State of
Delaware to pay certain claims against the State.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That the several sums of money hereinafter
named are hereby appropriated out of the treasury of the State
for the purpose of paying the claims hereinafter mentioned, and
the State Treasurer is hereby authorized and directed to pay the
same as follows :
Delaware State News for printing 3000 copies of the
School Law, approved March 31, 1921 $700.00
Underwood Typewriter Company, repairing typewriter 5.30
Approved May 17, A. D. 1921.
LAWS OF DELAWARE 79
CHAPTER 14.
STATE REVENUE
SCHOOL BUDGET
AN ACT adopting a School Budget for the school year beginning July 1, 1921, and
ending June.30, 1922, and for the school year beginning July 1, 1922, and ending
June 30, 1923, and relating to the expenditures of the School Fund and all taxes
and school moneys raised for the support of Free Public-Schools for the said
years and making appropriations for the said years.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That the following itemized budget shall consti-tute
the Official School Budget for each of the school years be-ginning
July 1, 1921, and July 1, 1922, and ending respectively
on June 30, 1922, and on June 30, 1923, and the State Treasurer
is hereby directed to pay the warrants of the State Board of
Education drawn against the several items thereof to the amounts
of and not exceeding same in each of said school years, which
said itemized budget is made a part of this Section and is in the
words, letters and figures following to-wit:
Sc LAWS OF DELAWARE
SCHOOL BUDGET
Section 2. That the item in the said budget directing the
expenditure of Fifteen Thousand Dollars in each of said years
for the expenses of teachers in Summer School may be used and
expended at Delaware College or elsewhere as the State
Board of Education shall direct, and shall be paid out on warrants
countersigned by the President or Vice-President and Secretary
of the State Board of Education.
Section 3. That the item in said budget directing the ex-penditure
of Thirty-five Thousand Dollars for the salaries of
Superintendents shall be expended in the payment of salaries of
Superintendents in Special School Districts and in the City of
Wilmington.
Section 4. That the item in the said budget directing the
expenditure of One Hundred and Fifty Thousand Dollars for up-keep
of grounds, repairs of buildings, repairs and replacement
of equipment and apparatus and for other maintenance shall be
distributed by the State Board of Education to and among the
various districts in the State and shall be paid upon warrants
drawn by the President or Vice-President and Secretary of the
State Board of Education.
Section 5. That the tax levied in the several Counties on
real and personal property under Section 59 of the Act entitled
"An Act to provide for the establishment and maintenance of a
general and efficient system of Free Public Schools," approved
March 31, 1921, shall in each of said years be paid from time to
time as collected to the State Treasurer to be and constitute a
part of' the school fund for the said years, and the County Treas-urer
and Receiver of Taxes of each of the Counties shall make
monthly settlements with the State Treasurer in each of said
years of the taxes collected undr said Section.
Section 6. That the several items of the - School Budget
adopted in Section 1 of this Act shall be paid in each of said school
years out of the tax on real and personal estate levied under
Section 59 of an Act entitled "An -Act to provide for the establish-ment
and maintenance of_ a -general and efficient system of Free
Public Schools," approved March 31, 1921, and the income from
ments of equipment and apparatus- and ot her
maintenance -., -. 150,000
For high school libraries and wp-tipment - - -20,845
Replacement or transportation 65;000_
V. GENERAL CONTROL_ - - -
Salaries of State-Beard members 2,400
Contingent Rind of State Treasurer, stamps, etc 800
(e) Salary-of State Superintendent and assistant 14,000
(d) Trav-eling expenses of State Superintendent. and as-
_ - - - sistants t 3,000
- - (e) Office expenses State I3oard Statistician, bookkeeper,
clerical help and supplies 15,000
(I') School census 2,000
(g) Bonds for County Treasurer 1,090
(It) Salaries for Superintendents 35,000
( i) Expenses of Superintendent's office, including same
$873,614
$1,598,900
16,100 Smith-Ifughes
15,000 Teachers' expenses, Summer School
20,000 Contingent Fund for items ir budget**
450,000 Supplementary Fund***
100,000 Supplementary Fund****
.$2.200,000
*Replacement and transportation $65,000. To be used by the State Board of Education only in districts now having transportation to reope
port the pupils as one or the other may be found to be the more economical and in harmony with the sentiment of the community.
**Contingent Fund for items in budget $20,000. To be used by the State Board of -Education as a contingent fund to make up any shortage
get except for teachers' salaries, supervisors salaries helping teachers' salaries, "fuel and teXtbooks.
***Supplementary Fund *450,000. To be used by the State Board of Education for payment iaf the increase, if necessary, in the following
including superintendents, supervisors or helping teachers; fuel; textbooks.
****For High Schools (extra support) 1000,000. To be distributed by the State Board of-Education for high school support in excess of $1
of 1921; provided that the State Board of Education shall not apportion to any high school an amount in excess-of the necessary per pupil cost
cess of the average high school cost per pupil in the high schools of the State outside of Wilmington, the per pupil cost for any high school or
inept of such high school or high schools.
I. DEBT SERVICE
State
Board . Claymont
- STATE SCI-TOOL BUDGET: FOR THE SCHOOL YEAliS 1921-22 AND 1922-23
Caesar
Du Pont Newark New Cagle Smyrna Dover Rodney Harrington Milford Georgetown Lewes Seaford Lau
(a) To retire old debts
(b) idt erest on old debts
$ 5,900
15,500
360
540 1,060
700
1,725
2,785,_ -
1,215
2,000
945
1,500
440 i
IL FIXED CHARGES
Insurance . 4,000 300 212 125 150 100 125 200- 50 75 75 100 100
III. INSTRUCTIONAL SERVICE
(a) I Expenses or supervisors, salaries of helping teach-ers
11,7-19
(a) 2 Other expenses of-supervision, including travel
(b) Salaries of supervising principal and part salaries of
superintendents.
(c) 1 Principals of 3 or more teachers
8,184
26,367
(c) 2 White High School teachers 34,736 8,333 5,747 _ -6,196 5,118 9,062 5,967 5,234 6,093 4,847 4,200 4,029 4,1
(c) 3 White Elementary teachers 261,238 8,915 6,586 11,720 _ 7,819 9,616 49;038113 6,457 -4,403 9,394 5,517 6,721 5,051 7,`.
_(c) 4 Colored teachers
(d)-Textbooks
(e) Supplies and
51,932
90,000
2,184 1,980 3,300 1,944 1,200 2,550 600 1,500 1,082 M
(1) Mterial- _
(1) Tuition
(g) Wilmington teachers
3,070
IV. OPERATION AND MAINTENANCE OF PLANT
(a) Wages of janitors, engineers, etc., and supplies for
same . - 22,835 1,058 1,405 1,338 1,384 1,674 1,544 1,113 '777 1,161 744 1,150 791
(b) Fuel, water, light an d power -., - -
(c) Upkeep of grounds, repairs of building and-replace-
29,058 8 r.: 1,556 1.427 1.214 1,182 1,192 780 969 984 897 850 877
250 250 250

LAWS
OF THE
STATE OF DELAWARE
PASSED AT THE
NINETY- EIGHTH SESSION
OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 4th, A. D. 1921
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDREDTH AND FORTY- FIFTH
VOLUME XXXII
THE STAR PUBIAFIING CO.,
WILMINGTON, DEL.
1921